CBIC / GST notification 38/2026-Customs (N.T.) · 16 Apr 2026
Official title
38/2026-Customs (NT) : Appointment of Common Adjudicating Authority in the case of M/s. Control Components India (P)Ltd., (IEC: 0706018192) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No.21/2024
Official record
Open source pageSummary
The Central Board of Indirect Taxes and Customs has appointed a Common Adjudicating Authority to consolidate the adjudication of four specific show cause notices issued to M/s. Control Components India (P) Ltd. The Principal Commissioner or Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate, is designated to exercise the powers and discharge the duties of the original adjudicating authorities for the notices dated between July 2025 and November 2025. These notices were previously assigned to various officers in Chennai and Bengaluru. This centralization is performed under the Customs Act, 1962.
What you must do
Key dates
Who is affected
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) (The Central Board of Indirect Taxes and Customs)
Notification No. 38/2026-Customs (N.T.)
New Delhi, 16th April, 2026 S.O. (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 |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| Control Components India (P) Ltd. Plot No.- 13,14,15, SJR Park, EPIP Zone, Phase I, 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), (Chennai-VII Commissionerate) |
| 123/2025-26 dated 21.08.2025 | Asst. Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru | ||
| 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 Secretary to the Govt. of India
