CBIC / GST notification 52/2026-Customs (N.T.) · 09 Jun 2026
Official title
52/2026-Customs (NT) : Appointment of Common Adjudicating Authority in the case of M/s. Koinone Polytech India Pvt. Ltd., (IEC: AAHCK5987A) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. Cus/SVB-DEL/85/2020-21 dated 17.12.2020
Official record
Open source pageSummary
The Central Board of Indirect Taxes and Customs has appointed the Principal Commissioner/Commissioner of Customs, Chennai-II (Import), as the common adjudicating authority to handle five specific show cause notices issued to M/s. Koinone Polytech India Pvt. Ltd. These notices were previously under the jurisdiction of various Deputy and Assistant Commissioners in Chennai, Noida, and Delhi. This appointment is made under the Customs Act, 1962, to centralize the adjudication process for these proceedings.
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) (Central Board of Indirect Taxes and Customs)
Notification No. 52/2026-Customs (N.T.)
New Delhi, 09th June, 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) |
| Koinone Polytech India Pvt. Ltd., Plot No.-50, Ecotech-VI, Greater Noida, GB Nagar, Uttar Pradesh - 201306 | 84/2023 dated 24.04.2023 vide F. No. VIII/48/23/2023 | Deputy Commissioner of Customs, Group- I-4, Air Cargo Complex, Chennai-VII, New Custom House, Chennai | Principal Commissioner/ Commissioner of Customs, Chennai-II (Import), Custom House, No. 60, Rajaji Salai, Chennai - 600 001 |
| 1814C/2023-24 dated 01.09.2023 vide F. No. VIII/48/30/cus/AC/DD/SVB/Koinone/03/2022/3772 | Assistant Commissioner of Customs, Group 2G, Noida Customs Commissionerate | ||
| 54/2024-25/AC/Gr.2G/ICD-Import/TKD dated 13.05.2024 vide F. No. VIII/ICD/TKD/6AG/Gr.5/SCN-SVB/Rs/63/2024 | Assistant Commissioner of Customs, (Gr.2G), ICD-Import, Tughlakabad, Delhi | ||
| 139/2025-26 dated 20.11.2025 vide F. No. cus/APRy/3942/2025-GR-1-2- | Assistant Commissioner of Customs, Group-I & II, O/o Pr COMMR-CUS-ACC(I)-DELHI | ||
| 160/2025 dated 01.12.2025 vide F. No. cus/APRy/M/SC/8501/2025-c | Commissioner DC/AC-Chennai-II (Import), Chennai |
[F.No. 466/01/2026-Cus.VI]
(INDRAJIT PANDA) Under Secretary to the Govt. of India
