{"id":841,"date":"2025-05-27T05:14:19","date_gmt":"2025-05-27T05:14:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=841"},"modified":"2025-05-27T05:14:21","modified_gmt":"2025-05-27T05:14:21","slug":"custom-notification-35-2025-nt-dated-16-05-2025","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/","title":{"rendered":"Custom Notification 35\/2025 (NT) Dated 16\/05\/2025"},"content":{"rendered":"\n<p><strong>Customs adjudication, EOU duty demand assignments:&nbsp;<\/strong>&nbsp;This notification prescribe revised procedures for adjudicating pending cases related to 100% Export Oriented Undertakings (EOUs) where both customs and central excise duties are demanded. Previously, these cases were handled by Central Excise Officers. This notification specifies the assignment of de-novo adjudications for cases that have been remanded. Notices involving an aggregate duty up to \u20b95 lakhs will be handled by a Deputy or Assistant Commissioner of Customs. Cases with an aggregate duty up to \u20b950 lakhs will be assigned to an Additional or Joint Commissioner of Customs. For demands exceeding \u20b950 lakhs, the adjudication will be carried out by a Principal Commissioner or Commissioner of Customs.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010380\/ENG\/Notifications\"><em>(Link: Custom Notification 35\/2025 (NT) Dated 16\/05\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs adjudication, EOU duty demand assignments:&nbsp;&nbsp;This notification prescribe revised procedures for adjudicating pending cases related to 100% Export Oriented Undertakings [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[42,37],"tags":[],"class_list":["post-841","post","type-post","status-publish","format-standard","hentry","category-notifications-customs","category-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Custom Notification 35\/2025 (NT) Dated 16\/05\/2025 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Custom Notification 35\/2025 (NT) Dated 16\/05\/2025 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Customs adjudication, EOU duty demand assignments:&nbsp;&nbsp;This notification prescribe revised procedures for adjudicating pending cases related to 100% Export Oriented Undertakings [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-27T05:14:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-27T05:14:21+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Custom Notification 35\/2025 (NT) Dated 16\/05\/2025\",\"datePublished\":\"2025-05-27T05:14:19+00:00\",\"dateModified\":\"2025-05-27T05:14:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/\"},\"wordCount\":121,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"Custom Notifications\",\"Customs\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/27\/custom-notification-35-2025-nt-dated-16-05-2025\/\",\"name\":\"Custom Notification 35\/2025 (NT) Dated 16\/05\/2025 - Bhatia Bhola &amp; 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