The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 29/2026-Customs (N.T.) dated 20 March 2026, has exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for multiple show cause notices issued to specified entities. The notification consolidates adjudication by assigning officers, namely Additional or Joint Commissioners of Customs at the Custom House, Tuticorin, to exercise powers previously vested in different adjudicating authorities across Coimbatore, Tiruchirappalli, and Chennai jurisdictions. The cases pertain to various show cause notices issued between 2022 and 2025, including those amended through corrigenda. By centralizing adjudication under a single authority, the notification aims to ensure consistency, administrative efficiency, and coordinated handling of related matters involving the same noticees. The notification comes into force from the date of its publication in the Official Gazette, thereby making the designated authority responsible for adjudicating all specified notices.
Appointment of Common Adjudicating Authority in respect of Ms Quantum Knits A unit of KPR Sugar Mills Ltd
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 29/2026-Customs (N.T.) | Dated: 20th March, 2026
S.O. 1480(E).— In exercise of the powers conferred by sub-section (1) of section 4 read with section 3 and subsections (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 (5) of the TABLE below to exercise the powers and discharge duties conferred or imposed on the officers mentioned in column (4) of the said TABLE, for the purpose of adjudication of the show cause notices mentioned in column (3) of the said TABLE in respect of the noticees mentioned in column (2) therein, namely:-
TABLE
| Sl. No. | Name of noticee and address (M/s.) | Show cause notice number and date | Name of adjudicating authorities | Common adjudicating authority |
| (1) | (2) | (3) | (4) | (5) |
| 1. | KPR Sugar Mill Limited (IEC 3212023007), 5, Bhuvaneshwari Nagar South, Thadagam Road, A.K.S. Nagar, Coimbatore, Tamilnadu- 641001 | dated 12.07.2022, issued from F. No: S. Misc.21/2022-ICD, as amended vide Corrigendum dated 02.11.2023 | Deputy Commissioner of Customs or Assistant Commissioner of Customs, ICD Irgur, Opp to IOC Terminal, L and T Bypass Road, Irugur, Coimbatore, Tamilnadu-641001 |
Additional Commissioner of Customs or Joint Commissioner of Customs, Custom House,
New Harbour Estate, Tuticorin, Tamil Nadu |
| 2. | KPR Sugar Mills Pvt. Ltd. (IEC 3212023007) Quantum Knits (A unit of KPR Sugar Mills Ltd.), No. 181, Kollupalayam Village Arasur Coimbatore Tamil Nadu | dated 25.08.2022, issued from C.No. VIII/48/16/2021 ICD IGU as amended vide Corrigendum dated 27.09.2023 |
Additional Commissioner of Customs or Joint Commissioner of Customs (Preventive), No. 1, Williams Road, Cantonment, Tiruchirappalli -620001 |
|
| 3. | K P R Sugar Mill Limited (IEC 3212023007), 5, Bhuvaneshwari Nagar South, Thadagam Road, A.K.S. Nagar, Coimbatore, Tamilnadu- 641001 | 35/2024 dated 25.06.2024 issued from F.No.CUS/DBK/MISC/170 / 2023 -DBK |
Additional Commissioner or Joint Commissioner of Customs, Export Commissionerate, Custom House, Chennai 600001 |
|
| 4. | Quantum Knits (A Unit of KPR Sugar Mills Ltd) (IEC 3212023007) No. 5, Bhuvaneshwari |
SCN No.01/2024 dated 01.01.2024 issued from File No. GEN/ADJ/JC/556/2023 ADJN |
Joint Commissioner or Additional Commissioner (Preventive) Commissionerate, No. 1, Williams Road, Cantonment, Trichy- 620001 |
Additional Commissioner of Customs or Joint Commissioner of Customs, Custom House, |
| 5. | 03/2024-DBK dated 04.01.2024 issued from File No. CUS/DBK /SCN/60/2023-DBK/ IGST asamended vide Corrigendum dated 10.02.2026 |
Additional Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin, Tamil Nadu-628004 | New Harbour Estate, Tuticorin, | |
| 6. | Nagar South, Thadagam Road, A.K.S. Nagar, Coimbatore, Tamilnadu, 641001 |
319/2025 dated 23.05.2025 issued from File No: ACC/ DBK/MISC/1114/2025-DBK | Joint Commissioner or Additional Commissioner (Drawback section), Chennai VII Commissionerate (ACC), New Custom House, Meenambakkam, Chennai |
Tamil Nadu 628004 |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No.437/06/2021-Cus-IV (Pt III)]
ANURIMA SHARMA, Director (Customs)
