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Core Purpose

The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority to exercise powers and discharge duties for the adjudication of specific show cause notices 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. 38/2026-Customs (N.T.) on April 16, 2026 (S.O. 1923(E)). 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), this notification appoints the Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate, as the common adjudicating authority. This appointment is for the purpose of adjudicating four specific show cause notices issued to M/s. Control Components India (P) Ltd., located at Plot No.-13,14,15, SJR Park, EPIP Zone, Phase I, Whitefield Main Road, Whitefield, Bengaluru - 560 066. The show cause notices are numbered 5133/2025 dated 25.07.2025, 123/2025-26 dated 21.08.2025, 977/2025-26 dated 17.10.2025, and 119/2025 dated 26.11.2025. These notices were originally under the purview of various adjudicating authorities including Assistant Commissioner of Customs (Group 5, ACC Chennai), Asst. Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru, Assistant Commissioner, ICD, City Customs, Bengaluru, and Assistant Commissioner (Group-5, Import Commissionerate, Chennai-II). The notification was signed by Kriti Pandey, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-16042026-271847 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1854] NEW DELHI, THURSDAY, APRIL 16, 2026/CHAITRA 26, 1948 MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 16th April, 2026 No. 38/2026-Customs (N.T.) S.O. 1923(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 | +====================================================+===============================+=====================================================================+==================================================================================+ | Control Components India (P) Ltd. | 5133/2025 dated 25.07.2025 | Assistant Commissioner of Customs (Group 5, ACC Chennai) | Principal Commissioner/ | | Plot No.-13,14,15, | | | Commissioner of Customs (Air Cargo), | | SJR Park, EPIP Zone, Phase I, | 123/2025-26 dated 21.08.2025 | Asst. Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, | (Chennai-VII Commissionerate) | | Whitefield Main Road, Whitefield, | | Bengaluru | | | Bengaluru - 560 066 | 977/2025-26 dated 17.10.2025 | Assistant Commissioner, ICD, City Customs, Bengaluru | | | | 119/2025 dated 26.11.2025 | Assistant Commissioner (Group-5, Import Commissionerate, Chennai-II) | | +----------------------------------------------------+-------------------------------+---------------------------------------------------------------------+----------------------------------------------------------------------------------+ [F. No. 466/08/2026-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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