CBIC / GST notification · 21 Oct 2026
Central Board of Indirect Taxes and Customs / GST notification published on 21 Oct 2026. Open the official source document for the full text.
Official record
Open source page[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. 87/2026-Customs (N.T.)
New Delhi, 21ˢᵗ October, 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 & Date | Details of Adjudicating Authorities | Common Adjudicating Authority appointed |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Amway India Enterprises Pvt. Ltd. (Erstwhile Amway India Enterprises) (IEC: 0595052606) 9th Floor, Tower A & B, Express Trade Towers 1, Plot No. 15-16, Sector-16A, Noida-201301 (U.P.) | SCN No. 52/2019-20 dated 29.08.2019, issued vide F. No. VIII/12/ACC Import/Group-I&II/SCN/Amway/204/2019/13656 dated 30.08.2019 | Deputy Commissioner of Customs, Group-I & II, O/o the Principal Commissioner of Customs (ACC-Import), New Custom House, Near IGI Airport, New Delhi-110037 | Principal Commissioner/Commissioner of Customs (Nhava Seva-1), JNCH, Mumbai Zone-II |
| SCN No. 81/AC/OPM/2024-25 dated 21.08.2024, issued vide F. No. CUS/SVB/107/2024 GR I & 2 | Assistant Commissioner of Customs, Group-I & II, O/o the Principal Commissioner of Customs (ACC-Import), New Custom House, Near IGI Airport, New Delhi-110037 | ||
| SCN No. 629/2020-21 dated 04.12.2020, issued vide F. No. S/26-Misc-721/2020-21/Gr.I&IA/JNCH | Assistant Commissioner of Customs, Group-I & IA, O/o the Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House, Nhava Sheva, Maharashtra | ||
| SCN No. 515/2025-26/DC/Gr.I&IA/NS-I/CAC/JNCH dated 23.07.2025, issued vide F. No. S/26-Misc-2057/2021-22/Gr.I&IA | Assistant Commissioner of Customs, Group-I & IA, O/o the Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House, Nhava Sheva, Maharashtra | ||
| Show Cause Notice issued vide F. No. S/3-Misc-140/2022-23/CRC-II/ACC(I) dated 14.02.2023 | Assistant Commissioner of Customs (Import), O/o the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (E), Mumbai | ||
| Show Cause Notice issued vide F. No. CUS/APR/SCN/20/2021-GR.-4 dated 04.08.2021 | Assistant Commissioner of Customs, Group-4, O/o the Commissioner of Customs, Chennai-II (Import), Custom House, No. 60, Rajaji Salai, Chennai-600001 | ||
| SCN No. 177/2023 dated 16.10.2023, issued vide F. No. ACC/ASST/BE/SVB/95/2023-GR (1-4) | Deputy Commissioner of Customs (Group 1-4), O/o the Principal Commissioner of Customs (Air Cargo), New Custom House, Chennai-VII Commissionerate, Air Cargo Complex, Meenambakkam, Chennai-600027 |
[F.No. 466/35/2024-CusV]
(INDRAJIT PANDA)
Under Secretary to the Govt. of India