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Core Purpose

The Central Board of Indirect Taxes and Customs appoints the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority for specific show cause notices issued to M/s. Massimo Dutti India Pvt. Ltd. under the Customs Act, 1962.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs, issued Notification No. 58/2025-Customs (N.T.) (S.O. 4461(E)) on 30th September, 2025. This notification, exercising 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), appoints the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the Common Adjudicating Authority. This authority is designated to exercise the powers and discharge duties for the adjudication of specific show cause notices issued to M/s. Massimo Dutti India Pvt. Ltd. (IEC No. 0515030350), located at Building 9A, Floor 151th, DLF Phase 3, Gurugram - 122002. The show cause notices include: 74/19-20/2A/DC/ACC Import dated 27.12.2019; 514/2024-25 dated 09.12.2024; 01/2025-26 dated 05.06.2025; and 50(L)/2025-26/AC/NS-III/Gr.III/CAC/JNCH dated 17.04.2025, consolidating the adjudication from various previous authorities like Deputy Commissioners and Assistant Commissioners of Customs in New Delhi and Mumbai.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01102025-266572 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, TUESDAY, SEPTEMBER 30, 2025/ASVINA 8, 1947 No. 4337] MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th September, 2025 No. 58/2025-Customs (N.T.) S.O. 4461(E).β€”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) | Show Cause Notice Number | Name of Adjudicating Authorities | Common Adjudicating | | and Address (M/s.) | and Date | | Authority appointed | +----------------------------------+----------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+ | 1 | 2 | 3 | 4 | +----------------------------------+----------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+ | M/s. Massimo Dutti | 74/19-20/2A/DC/ACC Import | Deputy Commissioner of Customs, | | | India Pvt. Ltd (IEC No. | dtd 27.12.2019 | Group- III, IV & VI), NCH, New | | | 0515030350) | | Delhi | | | | 514/2024-25 dated | Dy. Commissioner of Customs, | Principal Commissioner/ | | Building 9A, Floor | 09.12.2024 | Group- 5A(I), ACC, Sahar, Mumbai | Commissioner | | 151th, DLF Phase 3, | | | of | | Gurugram - 122002 | | | Customs, ACC (Import), | | | 01/2025-26 dated 05.06.2025 | Assistant Commissioner of | New Delhi | | | | Customs, Group- II (H-K), Import- | | | | | II, NCH, Mumbai | | | | 50(L)/2025-26/AC/NS- | Assistant Commissioner of | | | | III/Gr.III/CAC/JNCH dated | Customs, Group- III, JNCH | | | | 17.04.2025 | | | +----------------------------------+----------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+ [F. No. 466/61/2025-Cus.V] MEGHA BANSAL, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. AMIT KUMAR Digitally signed by AMIT KUMAR JAISWAL Date: 2025.10.01 02:01:38 0530 JAISWAL

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