Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 – Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles | CBIC Appoints Common Adjudicating Authority (CAA) for Multiple Customs Notices Against Inditex Trent Retail India
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 65/2026-Customs (N.T.) dated 16 July 2026, appointed the Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai, as the common adjudicating authority for adjudication of multiple show cause notices issued to Inditex Trent Retail India Pvt. Ltd., Gurugram. The notification, issued under sections 3, 4, and 5 of the Customs Act, 1962, consolidates adjudication of show cause notices issued between 6 December 2019 and 13 October 2025 by various customs authorities, including officers at New Delhi, Mumbai, Chennai, Bengaluru, Kolkata, Delhi, and Jawaharlal Nehru Custom House, Nhava Seva. The notification specifies the noticee, the relevant show cause notices and reference numbers, the original adjudicating authorities, and the common adjudicating authority appointed for their adjudication.
Government of India
Ministry of Finance
(Department of Revenue)
(The Central Board of Indirect Taxes and Customs)
Notification No. 65/2026-Customs (N.T.) | Dated: 16th July. 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 |
Inditex Trent Retail India Pvt. Ltd., IEC No. 0509065597, 8th Floor, Ambience Corporate Tower-II, Plot No. 3, Unit No. 1 (Office 1), Ambience Island, NH-8, Gurugram, Haryana – 122002 |
C. No. VIII(12)/ACCII/Gr.-3,4,6/Misc/109/2015/Pt-1 dated 06.12.2019 |
Joint Commissioner of Customs (Import), Air Cargo Complex, New Custom House, New Delhi |
Principal Commissioner/ Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400099 |
383/2020-21 GR VA/JNCH dated 10.09.2020 |
Assistant Commissioner of Customs (NS-V), Gr. VA, JNCH, Mumbai Customs Zone-II |
||
648/2020-21 GR V/JNCH dated 20.11.2020 |
Assistant Commissioner of Customs (NS-V), Gr. V, JNCH, Mumbai Customs Zone-II |
||
05/2022 dated 26.12.2022 |
Deputy Commissioner, DC/AC-I, O/o Pr Commissioner-Air Cargo Complex-Chennai |
||
239/2022-23/DC/ICD/TKD dated 24.01.2023 |
Deputy Commissioner of Customs, Gr-VI, ICD, TKD, New Delhi |
||
Reference No. & Date |
Authority |
||
18/2023-24 dated 09.05.2023 |
Deputy Commissioner, Import Assessment (PAG), Kempegowda International Airport, Devanahalli, Bengaluru |
||
03/2023-24 dated 06.05.2023 |
Assistant Commissioner, Import Group, Air Cargo Complex, N.S.C.B.I. Airport, Kolkata – 700052 |
||
921/2023-24 Gr.II (HK)CAC/JNCH dated 25.07.2023 |
Assistant Commissioner of Customs, Gr. II(H-K), NS-I, JNCH, Nhava Sheva |
||
KOL/CUS/DC/PORT/GR-2/23/2023 dated 31.10.2023 |
Deputy Commissioner, Appraising Group – II (Chemical-II), Custom House, Kolkata |
||
CUS/APR/ASS/3316/2023-GR 4-O/O PR COMMR-CUS-PORT-KOLKATA dated 31.10.2023 |
Assistant Commissioner of Customs, Appraising Group-4&4A (Port), Custom House, Kolkata |
||
KOL/CUS/AC/PORT/GR-6/24/2023 dated 31.10.2023 |
Assistant Commissioner of Customs (Port), Appraising Group-VI, Custom House, Kolkata |
||
KOL/CUS/AC/PORT/GR.3/26/2023 dated 06.11.2023 |
Assistant Commissioner, Appraising Group-III, Custom House, Kolkata |
||
03/2024-25 GR VI/NCH dated 24.04.2024 |
Deputy Commissioner of Customs, Gr. VI, NCH, Mumbai |
||
SCN No. 217/24-25/AC/GR.VI/CAC/JNCH dated 06.05.2024 |
Assistant Commissioner of Customs, Gr. VI, NS-V, JNCH, Nhava Sheva |
||
55/2024 dated 12.07.2024 |
Deputy Commissioner of Customs, Group-6, Import Commissionerate, Custom House, Chennai – 600001 |
||
767/2024-2025 dated 16.03.2025 |
Assistant Commissioner of Customs (Import), O/o the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (E), Mumbai |
||
144/2024-25 dated 09.04.2025 |
Assistant Commissioner of Customs, Import, Inland Container Depot, Patparganj & Other ICDs, Delhi |
||
1126(L)/2025-26/DC/NS-III/Gr.III/CAC/JNCH dated 13.10.2025 |
Deputy Commissioner of Customs, Group-III, O/o The Commissioner of Customs (NS-III), Jawaharlal Nehru Custom House, Nhava Seva |
[F.No. 466/93/2025-CusV]
(INDRAJIT PANDA)
Under Secretary to the Govt. of India
