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Ministry of Finance Department of Revenue Customs Wing CBIC

Appointment of Common Adjudication Authority

Issue Date: 05 June 2026 Published: 05 June 2026
Gazette ID: CG-DL-E-05062026-273183 Download PDF Official source ↗
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                Core Purpose
            

            
The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for specific show cause notices issued to M/s. View Sonic technologies 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. 51/2026-Customs (N.T.), S.O. 2867(E), on 5th June, 2026. 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. This appointment is for the purpose of adjudication of Show Cause Notice No. 23/2025-26 dated 13.02.2026 and Show Cause Notice No. 61/2025 dated 30.09.2025, both issued to M/s. View Sonic technologies India Pvt Ltd. (IEC 0409009709) of Chennai, Tamil Nadu 600006. The Principal Commissioner/ Commissioner of Customs, (Gr-5A), Import Commissionerate, Chennai, is designated as the common adjudicating authority. This authority will exercise powers and discharge duties previously conferred or imposed on The Assistant Commissioner (Gr.5A, 5C, 5M &6), Air Cargo Complex (Import), New Delhi - 110037, and The Deputy Commissioner (Gr.5A), Import Commissionerate, Customs House, Rajaji Salai, Chennai-600001.

        

        

        
        

            

                
                    
                    
                    
                    
                    
                
                Full Text
            

            
            

                
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-05062026-273183
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 2773]
NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISTHA 15, 1948

MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 5th June, 2026
No. 51/2026-Customs (N.T.)
S.O. 2867(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                                                                                              |
+----------------------------------------------------------------------------------------------------------------------------+-----------------------------------+------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------+
| View Sonic technologies India Pvt Ltd. (IEC 0409009709), 25/14, Gems Court, B-8, Khader Nawaz Khan Road, Nungambakkam,     | 23/2025-26 dated 13.02.2026       | The Assistant Commissioner (Gr.5A, 5C, 5M &6), Air Cargo Complex (Import), New Delhi - 110037.       | Principal Commissioner/ Commissioner of Customs, (Gr-5A), Import Commissionerate, Chennai.     |
| Chennai, Tamil Nadu 600006                                                                                                 |                                   |                                                                                                      |                                                                                                |
+----------------------------------------------------------------------------------------------------------------------------+-----------------------------------+------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------+
|                                                                                                                            | 61/2025 dated 30.09.2025          | The Deputy Commissioner (Gr.5A), Import Commissionerate, Customs House, Rajaji Salai, Chennai-600001.|                                                                                                |
+----------------------------------------------------------------------------------------------------------------------------+-----------------------------------+------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------+
[F. No. 466/28/2026-Cus.V]
KRITI PANDEY, Under Secy.

                

                
                
                
            

            
        


        
        

        
        
        

            

                

                    
                        
                    
                

                

                    
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