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Core Purpose

The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for the adjudication of specific Show Cause Notices issued to Koinone Polytech India Pvt. Ltd.

Detailed Summary

This notification, S.O. 2953(E) issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs on June 9, 2026, under Notification No. 52/2026-Customs (N.T.), appoints a common adjudicating authority. 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 Principal Commissioner/Commissioner of Customs, Chennai-II (Import), Custom House, No. 60, Rajaji Salai, Chennai – 600 001, is appointed to exercise powers and discharge duties for the adjudication of multiple Show Cause Notices issued to M/s. Koinone Polytech India Pvt. Ltd., Plot No.-50, Ecotech-VI, Greater Noida, GB Nagar, Uttar Pradesh - 201306. The Show Cause Notices include: 84/2023 dated 24.04.2023; 18/AC/2023-24 dated 01.09.2023; 54/2024-25/AC/Gr.2G/ICD-Import/TKD dated 13.05.2024; 139/2025-26 dated 20.11.2025; and 160/2025 dated 01.12.2025. This appointment consolidates the adjudication process that would otherwise fall under various Deputy/Assistant Commissioners of Customs from Chennai, Noida, and Delhi.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-09062026-273263 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2859] NEW DELHI, TUESDAY, JUNE 9, 2026/JYAISTHA 19, 1948 4147 GI/2026 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 9th June, 2026 No. 52/2026-Customs (N.T.) S.O. 2953(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 | Show Cause Notice Number and | Name of Adjudicating | Common Adjudicating | | Noticee(s) and | Date | Authorities | Authority appointed | | Address (M/s.) | | | | +===================================+===================================================+=========================================================+=======================================================+ | (1) | (2) | (3) | (4) | +-----------------------------------+---------------------------------------------------+---------------------------------------------------------+-------------------------------------------------------+ | Koinone Polytech India Pvt. Ltd., | 84/2023 dated 24.04.2023 vide F. | Deputy Commissioner of Customs, Group- 1-4, Air | Principal Commissioner/ | | Plot No.-50, Ecotech-VI, Greater | No. I/1144723/2023 | Cargo Complex, Chennai-VII, New Custom House, Chennai | Commissioner of Customs, Chennai-II (Import), Custom | | Noida, GB Nagar, Uttar Pradesh - | 18/AC/2023-24 dated 01.09.2023 vide F. No. | Assistant Commissioner of Customs, Group 2G, Noida | House, No. 60, Rajaji Salai, Chennai – 600 001 | | 201306 | VIII(30)CUS/ICD-DD/SVB/Koinone/03/2022/3772 | Customs Commissionerate | | | | 54/2024-25/AC/Gr.2G/ICD-Import/TKD dated | Assistant Commissioner of Customs, (Gr.2G), ICD- | | | | 13.05.2024 vide F. No. | Import, Tughlakabad, Delhi | | | | VIII/ICD/TKD/6AG/Gr.5A/SCN-SVB IRs/63/2024 | | | | | 139/2025-26 dated 20.11.2025 vide F. No. | Assistant Commissioner of Customs, Group-I & II, (Air | | | | CUS/APR/3942/2025-GR I/2-O/o Pr COMMR-CUS-ACC(I)- | Cargo Complex-Import), New Custom House, New Delhi | | | | DELHI | | | | | 160/2025 dated 01.12.2025 vide F. No. | Assistant Commissioner DC/AC-XIV, Chennai-II (Import), | | | | CUS/APR/MISC/8501/2025-GR 2 | Chennai | | +-----------------------------------+---------------------------------------------------+---------------------------------------------------------+-------------------------------------------------------+ [F. No. 466/01/2026-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.

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