Appointment of Common Adjudicating Authority in the case of M/s. Control Components India (P) Ltd., (IEC: 0706018192) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. 21/2024
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 38/2026-Customs (N.T.) dated 16th April 2026, has appointed a Common Adjudicating Authority under the Customs Act, 1962 for adjudication of multiple show cause notices issued to a specific noticee. Exercising powers under Sections 3, 4, and 5 of the Act, the notification consolidates jurisdiction by assigning the Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate, to adjudicate several notices issued by different officers across Chennai and Bengaluru. These notices pertain to various proceedings initiated during 2025. The objective is to ensure uniformity, consistency, and efficiency in adjudication by avoiding multiple parallel proceedings before different authorities. This centralised approach simplifies compliance, reduces conflicting decisions, and streamlines the adjudication process for the noticee. The notification reflects CBIC’s administrative power to assign jurisdiction and coordinate proceedings across different customs formations for effective dispute resolution.
Government of India
Ministry of Finance
(Department of Revenue)
(The Central Board of Indirect Taxes and Customs)
Notification No. 38/2026-Customs (N.T.) | Dated: 16th April, 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:-
| 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 |
| Control Components India (P) Ltd. Plot No.-
13,14,15, SJR Park, EPIP Zone, Phase I, Whitefield Main Road, Whitefield, Bengaluru – 560 066 |
5133/2025 dated 25.07.2025 | Assistant Commissioner of Customs (Group 5, ACC Chennai) | Principal Commissioner/ Commissioner of Customs (Air Cargo), (Chennai- VII Commissionerate) |
| 123/2025-26 dated 21.08.2025 | Asst. Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru | ||
| 977/2025-26 dated 17.10.2025 | Assistant Commissioner, ICD, City Customs, Bengaluru | ||
| 119/2025 dated 26.11.2025 | Assistant Commissioner (Group-5, Import Commissionerate, Chennai- II) |
[F.No. 466/08/2026-Cus.V]
(Kriti Pandey)
Under Secretary to the Govt. of India
