In an important move to streamline adjudication proceedings involving multiple jurisdictions, the Central Board of Indirect Taxes and Customs (CBIC) has appointed a Common Adjudicating Authority under the Customs Act, 1962.
Legal Provision:
This appointment is made in exercise of the powers conferred by:
- Sub-section (1) of Section 4,
- Read with Section 3, and
- Sub-sections (1) and (1A) of Section 5 of the Customs Act, 1962 (52 of 1962).
The purpose is to designate a single authority to adjudicate multiple Show Cause Notices (SCNs) issued to M/s Bando (India) Pvt. Ltd., spread across different customs jurisdictions.
Key Implication:
With this centralisation, adjudication will now be handled more efficiently under a single authority—Commissioner of Customs, Chennai II, Import. This prevents jurisdictional overlaps and ensures uniformity in the handling of the SVB-related show cause notices.
Why It Matters:
Cases involving Special Valuation Branch (SVB) often require coordinated analysis and uniform interpretation of valuation issues across multiple ports of import. By appointing a common authority, CBIC facilitates faster resolution and avoids contradictory orders across jurisdictions.
Notification Reference: Customs
Notification No. 41/2025-Customs (N.T.)
11/06/2025