Summary: The Central Board of Indirect Taxes and Customs has issued Notification No. 77/2026-Customs (N.T.) dated September 23, 2026, 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 notification appoints the officer specified in column (3) of the Table to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs, Nhava Sheva-V, Jawaharlal Nehru Customs House, for adjudication of the specified show cause notices concerning Meenakshi Trading Corporation and others. The two show cause notices are DRI/MZU/NS/INV-02/2011-12 dated February 10, 2014 and DRI/MZU/NS/INV-02/2011-12 dated February 17, 2014. The Principal Commissioner or Commissioner of Customs (Import-I), Mumbai Customs Zone-I, New Custom House, Ballard Estate, Mumbai-400001, is specified as the common adjudicating authority. The notification further provides that it shall come into force on the date of its publication in the Official Gazette. The notification bears S.O. 5237(E) and F. No. 450/98/2024-Cus-lV and is issued by Anurima Sharma, Director (Customs).
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 77 /2026-Customs (N.T.) | Dated: 23rd September, 2026
S.O. 5237(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 the officer mentioned in column (3) of the TABLE below to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs, Nhava Sheva-V, Jawaharlal Nehru Customs House, for the purpose of adjudication of the show cause notices mentioned in column (2) of the said TABLE, in respect of the noticee mentioned in column (1) therein, namely:-
TABLE
| Name of noticee and address (M/s.) | Show cause notice number and date | Common adjudicating authority |
| (1) | (2) | (3) |
| Meenakshi Trading Corporation and others | DRI/MZU/NS/INV-02/2011-12, dated 10-02-2014 | Principal Commissioner or Commissioner of Customs (Import-I), Mumbai Customs Zone-I, New Custom House, Ballard Estate, Mumbai-400001 |
| DRI/MZU/NS/INV-02/2011-12, dated 17-02-2014 |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 450/98/2024-Cus-lV]
ANURIMA SHARMA, Director (Customs)
