The CBIC has appointed a single common adjudicating authority to handle multiple customs notices in one case, ensuring faster and more consistent decision-making.
Saloni Kumari | Apr 18, 2026 |
CBIC Appoints Common Adjudicating Authority to Handle Multi-Show Cause Notices
The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has issued a Notification No. 38/2026-Customs (N.T.), dated April 16, 2026, announcing the appointment of a “Common Adjudicating Authority” for the purpose of handling certain pending customs cases together.
Meaning, a single officer will now be deciding on different parts of a case instead of multiple officers. A single designated authority will now take charge of reviewing and deciding the matter. This will help in an easier and better understanding of the case and ultimately will contribute to faster resolution.
The case discussed in the notification concerns Control Components India (P) Ltd., located at Plot Nos. 13, 14, 15, SJR Park, EPIP Zone, Phase I, Whitefield Main Road, Whitefield, Bengaluru – 560 066. The said company had received several Show Cause Notices (SCNs) dated July 25, 2025, August 21, 2025, October 17, 2025, and November 26, 2025. Previously, different Assistant Commissioner Officers across various commissionerates were required to handle each notice. Now, a common officer, the Principal Commissioner/Commissioner of Customs (Air Cargo), has been appointed with directions to handle all these notices alone and thereafter pass a unified order.
The aforementioned action has been taken by the CBIC in exercise of its powers granted 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).
The following are the key details of the action taken by the Central Board of Indirect Taxes and Customs (CBIC):
| S. No. | Name of the Noticee(s) & Address (M/s) | Show Cause Notice Number & Date | Adjudicating Authority | Common Adjudicating Authority Appointed |
| 1 | Control Components India (P) Ltd., Plot Nos.-13, 14, 15, SJR Park, EPIP, Whitefield Main Road, Whitefield, Bengaluru – 560 066 | 5133/2025 dated 25.07.2025 | Assistant Commissioner of Customs (Group 5, ACC Chennai) | Principal Commissioner/ Commissioner of Customs (Air Cargo) |
| 2 | 123/2025-26 dated 21.08.2025 | Assistant Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru (Chennai-VII Commissionerate) | ||
| 3 | 977/2025-26 dated 17.10.2025 | Assistant Commissioner, ICD, City Customs, Bengaluru | ||
| 4 | 119/2025 dated 26.11.2025 | Assistant Commissioner (Group-5, Import Commissionerate, Chennai-II) |
Refer to the official notification for complete information.
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