The Government of India has issued Notification No. 38/2026-Customs (N.T.) dated April 16, 2026, to streamline adjudication proceedings under the Customs Act, 1962.
[1] Exercise of Powers under Customs Act: In exercise of the powers conferred under sub-section (1) of section 4, read with section 3 and sub-sections (1) and (1A) of section 5 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs (CBIC) has appointed adjudicating authorities for the purpose of handling specific show cause notices.
[2] Assignment of Adjudication Authority: The notification assigns jurisdiction to designated officers to adjudicate cases relating to M/s Control Components India Pvt. Ltd., Bengaluru, in respect of multiple show cause notices issued during 2025–26.
[3] Details of Adjudicating Authorities
The adjudication of the cases will be carried out by the following officers:
- Assistant Commissioner of Customs (Group 5), ACC Chennai
- Assistant Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru
- Assistant Commissioner, ICD City Customs, Bengaluru
- Assistant Commissioner (Group 5), Import Commissionerate, Chennai-II
[4] Supervisory Jurisdiction
The overall supervisory authority for adjudication has been assigned to the Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate.
[5] Purpose of Notification
The notification aims to ensure proper and timely adjudication of pending show cause notices by clearly designating competent authorities, thereby strengthening administrative efficiency and legal compliance under customs law.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010628/ENG/Notifications
