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.
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
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