Assignment of Adjudication Authority for Remanded Cases Involving EOUs Under Customs and Central Excise Jurisdiction

Last updated: 22 May 2025

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This notification assigns the adjudication authority for remanded cases concerning Export Oriented Undertakings (EOUs). Previously, Customs officers were appointed as Central Excise Officers to handle these matters. Now, the jurisdiction for EOUs has been transferred to Customs officers, consolidating the authority.

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)

[No. 35/2025 -Customs (N.T.)]
NOTIFICATION

New Delhi, the 16" May, 2025.

S.O.....(E). WHEREAS the officers of customs, in whose jurisdiction hundred percent export oriented undertakings (EOU) are located, are appointed as Central Excise Officers and invested with all the powers, to be exercised by them throughout the territory of India, of an officer of Central Excise of the rank specified under serial No. 7 of the notification [No. 38/2001-Central Excise (N.T.)], published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 467(E), dated the 26th June, 2001;

AND WHEREAS, the jurisdiction exercised by the officers of Central Excise for hundred percent export oriented undertakings has been transferred to the officers of Customs vide notification [No. 52/2003-Customs], published in the Gazette of India, Extraordinary, Part I, section 3, sub-section (i) vide number G.S.R. 274(E), dated the 31st March, 2003 and notification [No. 79/2018-Customs], published in the Gazette of India, Extraordinary, Part ll, section 3, sub-section (i) vide number G.S.R. 1176(E), dated the 6th December, 2018

Official copy of the circular has been attached

FAQ :

This notification assigns the adjudication authority for remanded cases involving Export Oriented Undertakings (EOUs) under Customs and Central Excise jurisdiction.

Officers of customs, in whose jurisdiction EOUs are located, were appointed as Central Excise Officers and invested with powers to handle these cases.

Yes, the jurisdiction exercised by Central Excise officers for EOUs has been transferred to Customs officers.

The transfers were notified via Customs notification No. 52/2003-Customs dated 31st March, 2003 and Customs notification No. 79/2018-Customs dated 6th December, 2018.

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Notification No : Notification No. 35/2025 -Customs N.T
Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1010380/ENG/Notifications

Attached File : 322600_11465_csnt35_2025.pdf

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