The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 45/2025-Customs (N.T.) on June 30, 2025. This notification appoints a common adjudicating authority for show cause notices issued to M/s MB Crusher India Pvt. Ltd. The decision, made under the powers granted by the Customs Act, 1962, aims to streamline the adjudication process for specific show cause notices. The designated Assistant Commissioner of Customs, Group-V, NS-V, JNCH, will now handle the adjudication for all listed show cause notices. Previously, these notices were under the purview of different authorities, including the Deputy/Assistant Commissioner of Customs at JNCH, Assistant Commissioner of Customs at Sahar, Mumbai, Assistant Commissioner at Chennai Customs-Import, and Assistant Commissioner, Appraising Group-V, O/o Commissioner of Customs (Port), Kolkata. This consolidation centralizes the adjudication for M/s MB Crusher India Pvt. Ltd.’s listed cases.
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 45/2025 – Customs (N.T.) | Dated: 30th June, 2025
S.O. 2900(E).—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 Central Board of Indirect Taxes and Customs, hereby appoints officer mentioned in column (4) of the Table below to exercise the powers and discharge duties conferred or imposed on officers mentioned in column (3) of the said Table in respect of Noticee mentioned in column (1) of the Table, for purpose of adjudication of show cause notices mentioned in column (2) therein, namely:-
TABLE
| Name of the Noticee(s) and Address (M/s.) |
Show Cause Notice Number and Date | Name of Adjudicating Authorities | Common Adjudicating Authority appointed |
| 1 | 2 | 3 | 4 |
| M/s MB Crusher India Pvt. Ltd. (IEC No. 0712010386), B/703- 706, Fair Link Centre, Off Link Road, Andheri (W), Mumbai- 400058 | 2460/2023-24/AC/GRV/NS-V/CAC/JNCH DTD 31.01.2024 | Dy./Assistant Commissioner of Customs, Gr-V, NS-V, JNCH, Nhava Sheva | Assistant Commissioner of Customs, Group- V, NS-V, JNCH |
| 308/2023-24 DTD 18.12.2023 | Assistant Commissioner of Customs, CRC-II, ACC, Sahar, Mumbai | ||
| GR-5/30/2025 DTD
15.04.2025 |
Assistant Commissioner, DC/AC-IV-O/o Commissioner- Customs-Import-Chennai. | ||
| KOL/CUS/AC/PORT/GR- V/89/2024 DTD 05.06.2024 | Assistant Commissioner, Appraising Group-V, O/o Commissioner of Customs (Port), Kolkata |
[F. No. 466/15/2025-Cus.V]
MEGHA BANSAL, Under Secy.

