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Core Purpose

The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for specific show cause notices under sections 3, 4(1), 5(1), and 5(1A) of 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.74/2026-Customs (N.T.), S.O. 4840(E) on September 1, 2026, in New Delhi. In exercise of 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 Board appointed a common adjudicating authority for M/s Akwel Automative Pune India Pvt Ltd. (IEC 3105015850), located at GAT No. 357/17/1, Kharabwadi, Chakan, Tal-Khel, Pune, Maharashtra-410501. The appointed common authority is The Assistant/Deputy Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Seva, who will exercise powers for the adjudication of two show cause notices: 344/2023-24 dated 15.12.2023 (originally assigned to The Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri (E), Mumbai) and 871/2023-24 Gr II(HK)/CAC/JNCH dated 17.07.23 (originally assigned to The Assistant Commissioner of Customs, Gr-II(H-K), NS-I, JNCH, Nhava Sheva). The notification was signed by Indrajit Panda, Under Secretary, and bears F. No. 466/29/2026-Cus.V.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01092026-275914 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4653] NEW DELHI, TUESDAY, SEPTEMBER 1, 2026/BHADRA 10, 1948 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st September, 2026 No.74/2026-Customs (N.T.) S.O. 4840(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 & Date | Details of Adjudicating Authorities | Common Adjudicating Authority appointed | +===================================+===================================+===================================+===================================+ | (1) | (2) | (3) | (4) | +-----------------------------------+-----------------------------------+-----------------------------------+-----------------------------------+ | M/s Akwel Automative Pune India Pvt Ltd. (IEC 3105015850), GAT No. 357/17/1, Kharabwadi, Chakan, Tal-Khel, Pune, Mharashtra-410501 | 344/2023-24 dated 15.12.2023 | The Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri (E), Mumbai | The Assistant/Deputy Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Seva. | | | 871/2023-24 Gr II(HK)/CAC/JNCH dated 17.07.23 | The Assistant Commissioner of Customs, Gr-II(H-K), NS-I, JNCH, Nhava Sheva | | +-----------------------------------+-----------------------------------+-----------------------------------+-----------------------------------+ [F. No. 466/29/2026-Cus.V] INDRAJIT PANDA, 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. RAVINDER KUMAR Digitally signed by RAVINDER KUMAR Date: 2026.09.01 22:10:12 +05'30'

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