The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification appointing a common adjudicating authority for multiple show cause notices issued to M/s. Angus Dundee India Pvt. Ltd. This action, taken under sections 4, 3, and 5 of the Customs Act, 1962, aims to streamline the adjudication process for various notices concerning the Delhi-based company. The Principal Commissioner / Commissioner of Customs, Import, ICD, Tughlakabad, has been designated as the common adjudicating authority. This authority will exercise the powers and discharge the duties of several other customs officers, including the Assistant Commissioner of Customs, Gr.1, ICD, TKD (Import), New Delhi; Assistant Commissioner of Customs, Gr-1/2, ACC (Import), NCH, New Delhi; Deputy Commissioner of Customs, Gr.1, ICD Garhi Harsaru, Gurugram; and Assistant Commissioner of Customs, ICD PPG, Delhi. The notices, issued between April 9, 2025, and April 21, 2025, cover different customs jurisdictions, necessitating a unified authority for their resolution.
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 48/2025-Customs (N.T.) | Dated: 29th July, 2025
S.O. 3536(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. Angus Dundee India Pvt. ltd. (IEC No. 0512019134) 127, DLF Galleria, District Centre, Mayur Vihar, Phase 1, Delhi- 110091 | 17/2025-26/Gr.1/ AC/ICD/TKD dated 09.04.2025 read with Corrigendum dated 15.04.2025 | Assistant Commissioner of Customs, Gr.1, ICD, TKD(Import), New Delhi | Principal Commissioner/ Commissioner of Customs, Import, ICD, Tughlakabad |
| 13/2025-26 dated 21.04.2025 | Assistant Commissioner of Customs, Gr- 1/2, ACC(Import), NCH, New Delhi | ||
| 01/VS/DC/ICD-GH/2025-26 dated 21.04.2025 read with Corrigendum dated 25.04.2025 | Deputy Commissioner of Customs, Gr.1, ICD Garhi Harsaru, Gurugram | ||
| 150/2024-25 dated 21.04.2025 | Assistant Commissioner of Customs, ICD PPG, Delhi |
[F.No. 466/30/2025-Cus.V]
MEGHA BANSAL, Under Secy.

