Summary: The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Department of Revenue, has issued Notification No. 79/2026-Customs (N.T.) dated September 24, 2026, appointing a common adjudicating authority for specified show cause notices issued to R&M India Pvt. Ltd., Bengaluru. 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. The appointed authority will exercise the powers and discharge the duties of the adjudicating authorities specified in the notification for adjudication of Show Cause Notice No. 1090/2024-25 dated March 12, 2025 and Show Cause Notice No. 705/2025 dated August 22, 2025. The respective adjudicating authorities are the Deputy Commissioner of Customs, Airport & Air Cargo Complex, Bengaluru and the Assistant Commissioner of Customs, ICD, City Customs, Bengaluru. The Principal Commissioner/Commissioner of Customs, Airport & Air Cargo Commissionerate, Bengaluru has been appointed as the common adjudicating authority. The notification relates to R&M India Pvt. Ltd., Bengaluru, bearing IEC 0710003323, and has been issued under File No. 466/29/2026-Cus.V. The notification is signed by Indrajit Panda, Under Secretary.
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 79/2026-Customs (N.T.)| Dated: 24th September, 2026
S.O. 5252(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) |
| R&M India Pvt. Ltd., Bengaluru (IEC 0710003323), Plot No. 65, Hi-Tech Aerospace & Defense Park, Arebinnamangala Village, Jala Hobli, Bengalore, Bengaluru Urban, Karnataka, 562149 | 1090/2024-25 dated 12.03.2025 | The Deputy Commissioner of Customs, Airport & Air Cargo Complex, Bengaluru | The Principal Commissioner/Commissioner of Customs, Airport & Air Cargo Commissionerate, Bengaluru |
| 705/2025 dated 22.08.2025 | The Assistant Commissioner of Customs, ICD, City Customs, Bengaluru |
[F. No. 466/29/2026-Cus.V]
INDRAJIT PANDA, Under Secy.
