Follow Us:

Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 47/2025-Customs (N.T.) dated 16th July 2025, under the provisions of the Customs Act, 1962. The notification appoints a common adjudicating authority to handle two show cause notices issued to M/s. Ammega Belting India Pvt. Ltd. (formerly M/s. Helicord Transmissions Pvt. Ltd.), located in Ambattur, Chennai. The show cause notices—No. 28/2023 dated 27.02.2023 and No. 72/2024 dated 31.05.2024—were originally under the jurisdiction of different adjudicating authorities, namely the Deputy Commissioner, Group 1-4, and Assistant Commissioner, Group 2, both from Customs (Import) Commissionerates in Chennai. The CBIC has now designated the Principal Commissioner/Commissioner of Customs, Import Commissionerate (Chennai – II) as the common adjudicating authority to ensure consistency and efficiency in handling the related proceedings.

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

Notification No. 47/2025-Customs (N.T.) | Dated: 16th July, 2025

S.O. 3258(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
M/s. Ammega Belting India Pvt. Ltd. (earlier known as M/s Helicord Transmissions Pvt Ltd) (IEC No. 0410032417, PAN AACCH4757L), 25A/1/3&4, SIDCO Industrial Estate, Ambattur, Chennai – 600 098, Tamil Nadu. 28/2023 dated 27.02.2023 Deputy Commissioner, Group 1-4, DC/AC-III-O/o Pr. Commissioner-Customs- ACC-Chennai Principal
Commissioner/
Commissioner of
Customs, Import
Commissionerate
(Chennai – II)
72/2024 dated 31.05.2024 Assistant Commissioner, Group 2, DC/AC-X-O/o Commissioner-Customs-Import- Chennai.

[F. No. 466/24/2025-Cus.V]
MEGHA BANSAL, Under Secy.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Ads Free tax News and Updates
Search Post by Date
February 2026
M T W T F S S
 1
2345678
9101112131415
16171819202122
232425262728