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The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for M&s. R&M India Pvt. Ltd. The authority consolidates the adjudication of two specific show cause notices. The Principal Commissioner or Commissioner of Customs at the Airport and Air Cargo Commissionerate in Bengaluru acts as the common adjudicating authority. This officer exercises the powers and duties of the Deputy Commissioner of Customs at the Airport and Air Cargo Complex and the Assistant Commissioner of Customs at the Inland Container Depot. This action follows the Special Valuation Branch investigation report.
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[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. 79/2026-Customs (N.T.)
New Delhi, 24^th September, 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:-
| Name of the Noticee(s) and Address (M/s.) | Show Cause Notice Number & Date | Details of Adjudicating Authorities | Common Adjudicating Authority appointed |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| R&M India Pvt. Ltd., Bengaluru (IEC 0710003323), Plot No. 65, Hi-Tech Aerospace & Defense Park, Arebinnamangala Village, Jala Hobli, Bengalore, Bengaluru Urban, Karnataka, 562149 | 1090/2024-25 dated 12.03.2025 | The Deputy Commissioner of Customs, Airport & Air Cargo Complex, Bengaluru | The Principal Commissioner/Commissioner of Customs, Airport & Air Cargo Commissionerate, Bengaluru |
| 705/2025 dated 22.08.2025 | The Assistant Commissioner of Customs, ICD, City Customs, Bengaluru |
[F.No. 466/29/2026-Cus.V]
(INDRAJIT PANDA)
Under Secretary to the Govt. of India
