Common Adjudication Authorities Appointed by CBIC for De-Novo Hearings in 100% EOU Cases
Common Adjudication Authorities Appointed by CBIC for De-Novo Hearings in 100% EOU Cases
The Central Board of Indirect Taxes and Customs (CBIC) has notified the common adjudication authorities appointed for de-novo hearings in 100% Export Oriented Units (EOU) cases.
Customs officers who oversee 100% Export Oriented Units (EOUs) were earlier given the powers of Central Excise Officers through a 2001 notification.
Later, via notifications issued in 2003 and 2018, the responsibility for these EOUs was officially moved from Central Excise officers to Customs officers.
Now, under the powers granted by the Customs Act, the Central Board of Indirect Taxes and Customs (CBIC) has decided:
If a case involves both customs duty and central excise duty for a 100% EOU — and it was originally decided by a Central Excise Officer under Rule 3 of the Central Excise Rules, 2002 — but has now been sent back for fresh (de-novo) adjudication, then it will now be handled under the Customs Act as follows:
- If the total duty involved is up to ₹5 lakhs – the case will be decided by the Deputy Commissioner or Assistant Commissioner of Customs having jurisdiction over that EOU.
- If the total duty involved is more than ₹5 lakhs but up to ₹50 lakhs – the case will be decided by the Additional Commissioner or Joint Commissioner of Customs with jurisdiction over that EOU.
- If the total duty involved is more than ₹50 lakhs – the case will be decided by the Principal Commissioner or Commissioner of Customs with jurisdiction over that EOU.
Notification Details
Notification No. 35/2025 - Customs (N.T.)]
Date: 16 May, 2025
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
