CBIC Appoints Common Adjudicating Authority for Customs Cases

The Central Board of Indirect Taxes and Customs (CBIC) has appointed a Common Adjudicating Authority for adjudication of specified Customs show cause notices under the powers conferred by the Customs Act, 1962.

The appointment is made under Section 4(1), read with Sections 3 and 5(1) and 5(1A) of the Customs Act, 1962. The order identifies the officers who will exercise the relevant powers and discharge duties for adjudicating the specified show cause notices.

CBIC Appoints Common Adjudicating Authority

Through the order bearing F. No. 466/29/2026-Cus.VI, CBIC has designated the Assistant/Deputy Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Sheva, as the Common Adjudicating Authority for the specified matter.

The appointment covers the show cause notices listed in the notification and is intended to provide a designated authority for their adjudication.

Case Covered Under the Order

The order covers the following noticee:

  • M/s Akwel Automotive Pune India Pvt. Ltd.
  • Address: Kharabwadi, Chakan, Tal-Khed, Pune, Maharashtra – 410501
  • Show Cause Notice No.: 344/2023-24
  • Date: 15 December 2023

Authorities Mentioned in the Notification

The notification also identifies the existing adjudicating authorities connected with the respective show cause notices.

For the above matter, the authorities mentioned include:

  • Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri (E), Mumbai
  • Assistant Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Sheva

The Assistant/Deputy Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Sheva is appointed as the Common Adjudicating Authority.

Legal Basis for the Appointment

The appointment has been made under the powers available to CBIC under the Customs Act, 1962.

Powers Under the Customs Act, 1962

The order specifically refers to:

  • Section 4(1)
  • Section 3
  • Section 5(1)
  • Section 5(1A)

These provisions provide the statutory framework for appointment and delegation of Customs officers to exercise specified powers and discharge assigned duties.

Note:

The notification relates specifically to the adjudication of the show cause notices identified in its table. Importers, exporters and other affected parties should refer to the complete notification and underlying show cause notice for the applicable facts, allegations and adjudication proceedings.

What This Means for the Concerned Party

The appointment clarifies which designated Customs authority will handle adjudication of the specified show cause notice.

For the concerned noticee, this is relevant for tracking the adjudication proceedings, responding to communications from the competent authority and ensuring that submissions are made before the appropriate Customs authority.

Conclusion

CBIC’s appointment of a Common Adjudicating Authority provides a designated framework for adjudicating the specified Customs show cause notices. For M/s Akwel Automotive Pune India Pvt. Ltd., the order identifies the Assistant/Deputy Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Sheva as the Common Adjudicating Authority.

Businesses involved in Customs proceedings should carefully track such appointment orders to ensure that their representations, replies and supporting documents are submitted before the appropriate adjudicating authority.

Notification Reference:

Customs
Notification No.7412026-Customs (N.T.)
01/09/2026

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