The Central Board of Indirect Taxes and Customs (CBIC), in a significant move aimed at streamlining customs appeals and ensuring efficient adjudication, has issued Notification No. 39/2025-Customs (N.T.) dated May 30, 2025. Through this notification, the Government of India has empowered the Commissioner of Customs (Appeals), Mumbai Customs Zone-I to adjudicate appeals originally under the jurisdiction of Mumbai Customs Zone-II.
This order, issued under the provisions of the Customs Act, 1962, pertains to 700 appeal cases involving high-stakes import-export disputes, refund rejections, and valuation disagreements.
Key Highlights
- The delegation of powers is issued under Section 4(1) read with Section 3 and Sections 5(1) & 5(1A) of the Customs Act.
- The appointed authority will now handle appeals previously listed under Zone-II, covering a wide range of cases filed between November 2022 and March 2023.
- Some major companies involved in these appeals include Tata Motors, Amazon Wholesale India Pvt. Ltd., Lupin Ltd., Cipla, and Putzmeister Concrete Machines Pvt. Ltd.
- The notification lists detailed entries such as appeal number, date of filing, appellant's name, and reference to Order-in-Original or Bill of Entry details.
This reassignment is expected to improve case disposal rates, reduce administrative delays, and strengthen the functioning of the appellate mechanism within India's customs ecosystem. Experts believe it also reflects the government's push towards faster dispute resolution in trade and customs matters.
For businesses and legal practitioners engaged in customs litigation, the updated jurisdiction offers clarity and predictability, paving the way for more transparent trade dispute redressal.
Official copy of the notification has been attached
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