Appointment of Common Adjudicating Authority in the case of M/s. View Sonic technologies India Pvt Ltd. (IEC 0409009709) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. GEN/INV/13/2024-SVB dated 30.06.2025
The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under Sections 3, 4, and 5 of the Customs Act, 1962, has issued Notification No. 51/2026-Customs (N.T.) dated 5 June 2026 appointing a common adjudicating authority for adjudication of specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., Chennai. The notification covers two show cause notices: Show Cause Notice No. 23/2025-26 dated 13 February 2026, originally assigned to the Assistant Commissioner (Group 5A, 5C, 5M & 6), Air Cargo Complex (Import), New Delhi, and Show Cause Notice No. 61/2025 dated 30 September 2025, originally assigned to the Deputy Commissioner (Group 5A), Import Commissionerate, Customs House, Chennai. For the purpose of adjudication of these notices, the CBIC has appointed the Principal Commissioner/Commissioner of Import Customs (Group 5A), Chennai, as the common adjudicating authority. The notification was issued under File No. 466/28/2026-Cus.V and signed by Kriti Pandey, Under Secretary.
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 51/2026-Customs (N.T.) Dated: 5th June, 2026
S.O. 2867(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 |
| View Sonic technologies India Pvt Ltd. (IEC 0409009709), 25/14, Gems Court, B-8, Khader Nawaz Khan Road, Nungambakkam, Chennai, Tamil Nadu 600006 | 23/2025-26 dated 13.02.2026 | The Assistant Commissioner (Gr.5A, 5C, 5M &6), Air Cargo Complex (Import) , New Delhi – 110037. | Principal Commissioner/ Commissioner of Commissionerate, ,Import Customs, (Gr-5A) Chennai. |
| 61/2025 dated 30.09.2025 | The Deputy Commissioner (Gr.5A), Import Commissionerate, Customs House, Rajaji Salai, Chennai-600001. |
[F. No. 466/28/2026-Cus.V]
KRITI PANDEY, Under Secy.
