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Core Purpose

The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for the purpose of adjudicating specific show cause notices issued to Hewlett-Packard Enterprise India Private Limited, 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.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs, issued Notification No. 50/2026-Customs (N.T.), S.O. 2893(E) on June 5, 2026. This notification, exercising powers under 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), designates the Principal Commissioner/ Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai - 400099, as the common adjudicating authority. This appointment is for the adjudication of multiple show cause notices issued to Hewlett-Packard Enterprise India Private Limited, located at IWF Building Ground Floor, Sy.No. 192, Hewlett Packard Enterprise, Whitefield Road, Mahadevapura, Bengaluru, Bengaluru Urban, Karnataka, 560048. The specific show cause notices include: 322/2024-25 dated January 1, 2025; 180/2025-26 dated December 19, 2025; 380/21.10.2024 dated October 21, 2024; 1544/2024 dated December 7, 2024; KOL/CUS/A&A/AC/IMPORT GR./51/2025 dated May 7, 2025; 03/2025-26 dated April 26, 2025; and 787/2025-26/DC/Gr. V/NS-V/CAC/JNCH dated September 4, 2025. These notices were originally under the jurisdiction of various Deputy and Assistant Commissioners of Customs across Bengaluru, New Delhi, Mumbai, Chennai, Kolkata, Hyderabad, and Nhava Sheva.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-08062026-273245 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2799] NEW DELHI, MONDAY, JUNE 8, 2026/JYAISTHA 18, 1948 4080 GI/2026 MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th June, 2026 No. 50/2026-Customs (N.T.) S.O. 2893(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) | Show Cause Notice Number and Date | Name of Adjudicating Authorities | Common Adjudicating Authority appointed | | and Address (M/s.) | | | | +================================================+================================================+================================================+================================================+ | 1 | 2 | 3 | 4 | +------------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | Hewlett-Packard Enterprise India Private | 322/2024-25 dated 01.01.2025, issued vide | Deputy Commissioner of Customs, Port | Principal Commissioner/ Commissioner of | | Limited, IWF Building Ground Floor, Sy.No. | F. No. ACC/ASST/MISC/1072/2024-PAG | Assessment Group (AP&ACC), Bengaluru | Customs (Import), Air Cargo Complex, Sahar, | | 192, Hewlett Packard Enterprise, Whitefield | [E 1571547] | | Andheri (East), Mumbai - 400099 | | Road, Mahadevapura, Bengaluru, Bengaluru Urban,| 180/2025-26 dated 19.12.2025, issued vide | Assistant Commissioner of Customs | | | Karnataka, 560048 | F. No. CUS/APR/4500/2025-GR 5-O/0 Pr | (Gr.5,5E,5N), ACC-Import, New Delhi | | | | COMMR-CUS-ACC(I)-DELHI | | | | | 380/21.10.2024 dated 21.10.2024, issued | Deputy Commissioner of Customs, CRC-II, ACC, | | | | vide F. NO. CUS/SVB/IR/55/2024-CRC | Sahar, Mumbai | | | | | | | | | 1544/2024 dated 07.12.2024, issued vide | Deputy Commissioner of Customs (Gr 5&5A), | | | | F. No. ACC/ASST/MISC/1019/2024-GR 5A | New Custom House, Chennai -VII | | | | | Commissionerate, Air Cargo Complex, Chennai | | +------------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | KOL/CUS/A&A/AC/IMPORT GR./51/2025 dated | Assistant Commissioner of Customs, Import | | | | 07.05.2025, issued vide F. No. | Group, Air Cargo Complex, NSCBI Airport, | | | | ACC/ASST/BE/FNL/90/2024-Accts-O/o Pr | Kolkata | | | | Commr-Cus-AP/ACC-Kolkata | | | +------------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | 03/2025-26 dated 26.04.2025, issued vide | Joint Commissioner (In-situ), Air Cargo | | | | C. No. CUS/APR/BE/SVB/87/2024 | Complex, Hyderabad Customs | | +------------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ | | 787/2025-26/DC/Gr. V/NS-V/CAC/JNCH dated | Deputy Commissioner of Customs, JNCH Gr V, | | | | 04.09.2025, issued vide F. No. | NS-V, JNCH, Nhava Sheva | | | | S/26-Misc-368/2025-26/Gr. V/JNCH | | | +------------------------------------------------+------------------------------------------------+------------------------------------------------+------------------------------------------------+ [F. No. 466/07/2026-Cus.V] KRITI PANDEY, 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.

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