Appointment of Common Adjudicating Authority in the case of M/s. Amway India Enterprises Pvt. Ltd. (IEC: 0595052606) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. CUS/SVB-DEL/72/2017-18 dated 01.12.2017.
Summary: The Central Board of Indirect Taxes and Customs, through Notification No. 87/2026-Customs (N.T.) dated 21 October 2026, has appointed the Principal Commissioner/Commissioner of Customs (Nhava Seva-I), JNCH, Mumbai Zone-II, as the common adjudicating authority for seven specified show cause notices concerning Amway India Enterprises Pvt. Ltd., formerly Amway India Enterprises, bearing IEC 0595052606. The appointment has been made under section 4(1), read with section 3 and sections 5(1) and 5(1A) of the Customs Act, 1962. The notices were issued by Customs authorities at the Air Cargo Complex in New Delhi, Jawaharlal Nehru Custom House at Nhava Sheva, the Air Cargo Complex at Sahar in Mumbai, Chennai-II (Import), and Chennai-VII Air Cargo Commissionerate. They comprise SCN No. 52/2019-20 dated 29 August 2019; SCN No. 81/AC/OPM/2024-25 dated 21 August 2024; SCN No. 629/2020-21 dated 4 December 2020; SCN No. 515/2025-26/DC/Gr.I&IA/NS-I/CAC/JNCH dated 23 July 2025; notices dated 14 February 2023 and 4 August 2021; and SCN No. 177/2023 dated 16 October 2023. For adjudicating these notices, the appointed authority will exercise the powers and discharge the duties conferred or imposed on the respective officers identified in the notification’s table. The notification concerns the assignment of adjudicating authority for the listed proceedings; it does not determine the allegations or liabilities arising from those notices.
Government of India
Ministry of Finance
(Department of Revenue)
(The Central Board of Indirect Taxes and Customs)
Notification No. 87/2026-Customs (N.T.) | Dated: 21st October, 2026
S.O. (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 & Date | Details of Adjudicating Authorities | Common Adjudicating Authority appointed |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Amway India Enterprises Pvt. Ltd. (Erstwhile Amway India Enterprises) (IEC: 0595052606) 9th Floor, Tower A & B, Express Trade Towers 1, Plot No. 15-16, Sector-16A, Noida-201301 (U.P.) |
SCN No. 52/2019-20 dated 29.08.2019, issued vide F. No. VIII/12/ACC Import/Group-I&II/SCN/Amway/204/2019/ 13656 dated 30.08.2019 | Deputy Commissioner of Customs, Group-I & II, O/o the Principal Commissioner of Customs (ACC-Import), New Custom House, Near IGI Airport, New Delhi-110037 | Principal Commissioner/ Commissioner of Customs (Nhava Seva-I), JNCH, Mumbai Zone-II |
| SCN No. 81/AC/OPM/2024-25 dated 21.08.2024, issued vide F. No. CUS/SVB/107/2024 GR I & 2 | Assistant Commissioner of Customs, Group-I & II, O/o the Principal Commissioner of Customs (ACC-Import), New Custom House, Near IGI Airport, New Delhi-110037 | ||
| SCN No. 629/2020-21 dated 04.12.2020, issued vide F. No. S/26-Misc-721/2020-21/Gr.I&IA/JNCH | Assistant Commissioner of Customs, Group-I & IA, O/o the Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House, Nhava Sheva, Maharashtra | ||
| SCN No. 515/2025-26/DC/Gr.I&IA/NS-I/CAC/JNCH dated 23.07.2025, issued vide F. No. S/26-Misc-2057/2021-22/Gr.I&IA | Assistant Commissioner of Customs, Group-I & IA, O/o the Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House, Nhava Sheva, Maharashtra | ||
| Show Cause Notice issued vide F. No. S/3-Misc-140/2022-23/CRC-II/ACC(I) dated 14.02.2023 | Assistant Commissioner of Customs (Import), O/o the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (E), Mumbai | ||
| Show Cause Notice issued vide F. No. CUS/APR/SCN/20/2021-GR.-4 dated 04.08.2021 | Assistant Commissioner of Customs, Group-4, O/o the Commissioner of Customs, Chennai-II (Import), Custom House, No. 60, Rajaji Salai, Chennai-600001 | ||
| SCN No. 177/2023 dated 16.10.2023, issued vide F. No. ACC/ASST/BE/SVB/95/2023-GR (1-4) | Deputy Commissioner of Customs (Group 1-4), O/o the Principal Commissioner of Customs (Air Cargo), New Custom House, Chennai-VII Commissionerate, Air Cargo Complex, Meenambakkam, Chennai-600027 |
[F.No. 466/35/2024-CusV]
(INDRAJIT PANDA)
Under Secretary to the Govt. of India
