CBIC Appoints Mumbai Customs Adjudicating Authority for 60 Show Cause Notices

Summary: The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has issued Notification No. 84/2026-Customs (N.T.) dated 15 October 2026, appointing the Commissioner of Customs (Adjudication), Mumbai, to exercise the powers and discharge the duties of the Commissioner of Customs, NS-I Commissionerate, Mumbai Customs Zone-II, for adjudication and disposal of 60 specified show cause notices. 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 notification identifies the concerned importers or exporters, show cause notice numbers, notice dates, existing order-in-original deadlines and extended dates wherever specified.

The notification covers proceedings involving several importers and exporters, including Sara Healthcare Private Limited, NS International, Sumitomo Chemical India Limited, Titan Biotech Limited, Indofil Industries Limited, Indian Oil Corporation Limited, JSW Steel Limited and other entities listed in the Schedule. The accompanying table specifies the relevant adjudication particulars for each proceeding. Certain cases contain express extended adjudication deadlines extending into 2027, while other entries show the last date for passing an order-in-original without a separate extended date in the final column. The notification does not disclose the substantive allegations or proposed duty demands underlying these show cause notices.

The appointment is relevant to the administration of customs adjudication proceedings and the allocation of statutory adjudicating authority for the identified cases. The Commissioner of Customs (Adjudication), Mumbai, is authorised to exercise the specified jurisdiction in place of the Commissioner of Customs, NS-I Commissionerate, Mumbai Customs Zone-II, for the listed notices. Importers, exporters and authorised representatives should verify their respective show cause notice numbers and the applicable dates in the notification. The notification expressly provides that it comes into force on the date of publication in the Official Gazette.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 84/2026-Customs (N.T.) | Dated: 15th October, 2026

S.O. 5650(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 the Commissioner of Customs (Adjudication), Mumbai to exercise the powers and discharge the duties conferred upon or imposed on the Commissioner of Customs, NS-I Commissionerate, Mumbai Customs Zone-II, for the purpose of adjudicating and disposing of the show cause notices specified in column (3) of the Table below, bearing the show cause notices date mentioned in column (4), in respect of the importer/exporter mentioned in column (2), namely:-

TABLE

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. . 450/46/2026-Cus-IV]
ANURIMA SHARMA, Director (Customs)