Appointment of a Common adjudicating authority for finalization of provisionally assessed Bills of Entry of M/s. Massimo Dutti India Pvt. ltd.
The Ministry of Finance, via the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 58/2025-Customs (N.T.) on September 30, 2025, to designate a Common Adjudicating Authority for specific Customs show cause notices (SCNs) issued to M/s. Massimo Dutti India Pvt. Ltd. The notification, issued under powers conferred by the Customs Act, 1962, aims to consolidate the adjudication process for multiple SCNs that were originally issued by different Customs authorities in various locations, including New Delhi, Mumbai, and JNCH.
The table in the notification lists four separate SCNs with dates ranging from December 27, 2019, to June 5, 2025, which were originally issued or handled by different officers, such as the Deputy Commissioner of Customs, NCH, New Delhi, and the Assistant Commissioner of Customs, JNCH. To streamline the proceedings for the noticee, the CBIC has appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the single officer to exercise the powers and discharge the duties for the purpose of adjudicating all the listed SCNs. This measure centralizes the final decision-making for these specific cases under one authority.
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 58/2025-Customs (N.T.) |Dated: 30th September, 2025
S.O. 4461(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. Massimo Dutti India Pvt. Ltd (IEC No. 0515030350)
Building 9A, Floor 151th, DLF Phase 3, Gurugram – 122002 |
74/19-20/2A/DC/ACC Import dtd 27.12.2019 | Deputy Commissioner of Customs,Group- III, IV & VI), NCH, New Delhi | Principal Commissioner/ Commissioner of Customs, ACC (Import), New Delhi |
| 514/2024-25 dated 09.12.2024 | Dy. Commissioner of Customs, Group- 5A(I), ACC, Sahar, Mumbai | ||
| 01/2025-26 dated 05.06.2025 | Assistant Commissioner of Customs, Group- II (H-K), Import-II, NCH, Mumbai | ||
| 50(L)/2025-26/AC/NS- III/Gr.III/CAC/JNCH dated 17.04.2025 | Assistant Commissioner of Customs, Group- III, JNCH |
[F. No. 466/61/2025-Cus.V]
MEGHA BANSAL, Under Secy.
