In a significant move under the provisions of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs (CBIC) has appointed a Common Adjudicating Authority for the purpose of finalising provisional assessments in a Special Valuation Branch (SVB) case pertaining to M/s Murrplastik India Private Limited.
This appointment is issued through a statutory order in exercise of the powers conferred by:
Section 4(1),
Read with Section 3, and
Sub-sections (1) and (1A) of Section 5 of the Customs Act, 1962.
Purpose of the Order
The primary objective is to facilitate a unified adjudication process concerning multiple Show Cause Notices (SCNs) issued to the said importer, spread across different commissionerates. To ensure consistency and procedural efficiency, the CBIC has designated a single authority for the adjudication of all related matters.
Details of the Adjudication Order
Below is the official table reflecting the transfer of adjudication powers:
Name of the Noticee(s) and Address (M/s.) | Show Cause Notice Number and Date | Name of Adjudicating Authorities | Common Adjudicating Authority appointed | ||||
M/s Murrplastik India Private Limited |
|
| Commissioner of Customs (Import), ACC, Sahar, Mumbai, Customs Zone -III |
What is an SVB Case?
The Special Valuation Branch (SVB) deals with import transactions involving related parties to ensure that the declared transaction value reflects the fair market price. When provisional assessments are initiated due to pending valuation queries, the adjudication process is crucial for finalising duty liability and procedural compliance.
Impact of This Appointment
Ensures uniform adjudication across commissionerates.
Promotes administrative efficiency and avoids duplication of proceedings.
Provides the importer with a single-point authority for representation and adjudication.
Aligns with principles of natural justice and procedural clarity.
Conclusion
This appointment reflects CBIC’s commitment to ensuring streamlined adjudication in complex SVB cases. M/s Murrplastik India Private Limited can now proceed with finalising provisional assessments under the supervision of a centralised adjudicating authority, thereby promoting consistency in outcomes and reducing procedural delays.
Notification Reference: Customs
Notification No.31/2025-Customs (N.T.)
28/04/2025