CBIC Assigns Customs Authorities to Adjudicate High-Profile Show Cause Notices Involving Top Companies



Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has assigned adjudication powers to customs authorities in Mumbai. This move aims to speed up the resolution of over 90 high-value Show Cause Notices (SCNs) related to alleged customs duty evasion and import-export violations. Several prominent companies, including Samsung, MG Motor, and Reliance Retail, are among those whose cases will now be handled by these commissioners, potentially reducing litigation timelines.

In a major administrative move aimed at expediting pending cases, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 29/2025-Customs (N.T.) dated 24th April 2025, delegating adjudication powers to various commissioners within the Mumbai Customs Zones I to III. This comes under Sections 3, 4, and 5 of the Customs Act, 1962.

CBIC Empowers Customs to Adjudicate High-Profile Cases

According to the Gazette notification, the Principal Commissioners and Commissioners of Customs in Mumbai have been appointed to adjudicate over 90 high-value Show Cause Notices (SCNs) spread across Annexures I to VII. These notices pertain to alleged customs duty evasion and violations of import-export regulations.

Big Names Under the Radar

Several renowned corporate entities figure in the list, including:

  • Samsung India Electronics Pvt. Ltd.
  • MG Motor India Pvt. Ltd.
  • Suzlon Energy Ltd.
  • Zydus Lifesciences Ltd.
  • Reliance Retail Ltd.
  • Bajaj Auto Ltd.
  • Intex Technologies India Ltd.
  • Fujifilm India Pvt. Ltd.
  • Schneider Electric IT Business India Pvt. Ltd.
  • Siemens Healthcare Pvt. Ltd.

Some notices also involve consortia or groups, such as Mahalaxmi Overseas & 13 others, reflecting the wide scope of alleged discrepancies.

Scope of Action

The SCNs span several years, with some dating as far back as 2006, highlighting long-pending adjudication. The newly appointed commissioners are now vested with the authority to exercise the powers and perform the functions of the Commissioner of Customs, Nhava Sheva-V, originally responsible for these cases.

Legal Implications

This move is seen as part of the CBIC's broader strategy to clear case backlogs, enhance legal clarity, and ensure quicker resolution of tax disputes. Legal experts suggest this could significantly reduce litigation timelines for businesses while boosting revenue recovery.

Notification Impact

This notification came into force on April 24, 2025, the date of its publication in the Official Gazette.

Official copy of the notification has been attached

FAQ :

The main purpose is to expedite pending cases by delegating adjudication powers for high-value Show Cause Notices to various commissioners within the Mumbai Customs Zones.

Several renowned companies are involved, including Samsung India Electronics Pvt. Ltd., MG Motor India Pvt. Ltd., Suzlon Energy Ltd., Zydus Lifesciences Ltd., Reliance Retail Ltd., Bajaj Auto Ltd., Intex Technologies India Ltd., Fujifilm India Pvt. Ltd., Schneider Electric IT Business India Pvt. Ltd., and Siemens Healthcare Pvt. Ltd.

The notices pertain to alleged customs duty evasion and violations of import-export regulations.

Some of the Show Cause Notices date as far back as 2006, indicating long-pending adjudications.

This notification came into force on April 24, 2025, the date of its publication in the Official Gazette.

Attached File : 671907_24794_262684.pdf



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