Summary: The Central Board of Indirect Taxes and Customs has issued Notification No. 78/2026-Customs (N.T.) dated September 23, 2026, under 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 notification appoints the officer specified in column (3) of the Table to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs and Central Excise, Hyderabad-IV Commissionerate, Hyderabad, for adjudication of the specified show cause notice concerning Tirupati Udyog Limited, Kotur. The show cause notice is numbered VIII/26/23/2008-HRU and dated November 6, 2008, and was issued by the Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), Zonal Unit, Chennai. The Principal Commissioner or Commissioner of Customs, Hyderabad, GST Bhavan, Lal Bahadur Stadium Road, Basheerbagh, Hyderabad-500004, is specified as the common adjudicating authority. The notification bears S.O. 5239(E) and F. No. 437/06/2021-Cus-lV-Pt.II. It further provides that the notification shall come into force on the date of its publication in the Official Gazette. The notification is issued by Anurima Sharma, Director (Customs).
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 78/2026-Customs (N.T.) | Dated: 23rd September, 2026
S.O. 5239(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 officer mentioned in column (3) of the TABLE below to exercise the powers and discharge the duties conferred or imposed on the Commissioner of Customs and Central Excise, Hyderabad-IV Commissionerate, Hyderabad, for the purpose of adjudication of the show cause notice mentioned in column (2) of the said TABLE, in respect of the noticee mentioned in column (1) therein, namely:-
TABLE
| Name of noticee and address(M/s.) | Show cause notice number and date | Common adjudicating authority |
|---|---|---|
| (1) | (2) | (3) |
| Tirupati Udyog Limited, Kotur | VIII/26/23/2008-HRU, dated 06.11.2008
issued by the Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), Zonal Unit, Chennai |
Principal Commissioner or Commissioner of Customs, Hyderabad, GST Bhavan, Lal
Bahadur Stadium Road, Basheerbagh, |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 437/06/2021-Cus-lV-Pt.II]
ANURIMA SHARMA, Director (Customs)
