CBIC Appoints Common Adjudicating Authority for Akwel Automative Customs SCNs

Summary: The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue, has issued Notification No. 74/2026-Customs (N.T.) dated 1st September, 2026, appointing a common adjudicating authority for adjudication of specified show cause notices issued to M/s Akwel Automative Pune India Pvt Ltd.

The notification has been issued 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. TaxGuru material explains that section 4 deals with appointment of officers of Customs, while section 5 concerns the powers of officers of Customs. ([TaxGuru][1])

The notification specifically appoints the officer mentioned in column (4) of its table to exercise the powers and discharge the duties conferred or imposed on the adjudicating authorities mentioned in column (3), in respect of the noticee and show cause notices specified in columns (1) and (2), respectively. The appointment is therefore directed to the adjudication of the identified show cause notices and does not, on the face of the supplied notification, create a general appointment applicable to other proceedings.

The noticee identified in the notification is M/s Akwel Automative Pune India Pvt Ltd. (IEC 3105015850), having the address stated in the table at GAT No. 357/17/1, Kharabwadi, Chakan, Tal-Khel, Pune, Maharashtra-410501. Two show cause notices are identified: SCN No. 344/2023-24 dated 15.12.2023 and SCN No. 871/2023-24 Gr II(HK)/CAC/JNCH dated 17.07.23.

For the first notice, the details of the adjudicating authority are the Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri (E), Mumbai. For the second, the notification identifies the Assistant Commissioner of Customs, Gr-II(H-K), NS-I, JNCH, Nhava Sheva. The notification appoints the Assistant/Deputy Commissioner of Customs, Group-II (H-K), NS-I, JNCH, Nhava Seva as the common adjudicating authority for the specified proceedings.

The notification therefore consolidates the adjudication of the two specified show cause notices before the common adjudicating authority identified in column (4). Similar CBIC notifications appoint common adjudicating authorities for specified show cause notices under the Customs Act framework. For example, TaxGuru has published Notification No. 52/2026-Customs (N.T.) dated 9th June, 2026, which also appointed a common adjudicating authority for identified show cause notices.

The supplied notification does not prescribe a new monetary threshold, exemption, eligibility condition or separate effective date. Its operative provision is the appointment of the specified common adjudicating authority for the identified noticee and show cause notices. The practical effect expressly reflected in the notification is that the specified proceedings are to be adjudicated by the officer appointed in column (4), rather than independently by the authorities originally identified in column (3).

MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 74/2026-Customs (N.T.) | Dated: 1st September, 2026

S.O. 4840(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

[F. No. 466/29/2026-Cus.V]

INDRAJIT PANDA, Under Secy.