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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART I,
SECTION 3, SUB-SECTION (Ö)]
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;
NOW, THEREFORE, 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) (hereinafter referred as to as the said Act), the Central Board of Indirect
Taxes and Customs, being satisfied that it is necessary so to do, specifies that, where any
notice having demand of both customs duty and central excise duty and were originally
adjudicated by the Central Excise Officer in terms of rule 3 of the Central Excise Rules.
2002, has been remanded back and is pending for de-novo adjudication in relation to that
hundred percent export oriented undertakings, such notice shall stand assigned for the
purpose of adjudication under the said Act, in the following manner, namely:
() notice involving aggregate duty up to rupees five lakhs, by Deputy Commissioner
of Customs or Assistant Commissioner of Customs having jurisdiction over such
hundred percent export oriented undertakings unit;
(üi) notice involving aggregate duty up to rupees fifty lakhs, by
Additional
Commissioner of Customs or Joint Commissioner of Customs having jurisdiction over
such hundred percent export oriented undertakings unit; and
(ii) notice involving aggregate duty above rupees fify lakhs, by Principal
Commissioner of Customs or Commissioner of Customs having jurisdiction over such
hundred percent export oriented undertakings unit.
2. This notification shall come into force on the date of its publication
the Official Gazette.
[No.450/162/2023-Cus IV]
(R.
Director (Customs).
