Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 0715007190) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No.18/2024 dated 28.08.2024
The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 50/2026-Customs (N.T.) dated 5 June 2026, has appointed a Common Adjudicating Authority for adjudication of multiple customs show cause notices issued to Hewlett-Packard Enterprise India Private Limited by different customs formations across India. The notices were issued by authorities in Bengaluru, New Delhi, Mumbai, Chennai, Kolkata, Hyderabad, and Nhava Sheva, involving separate customs assessments and investigations. Exercising powers under Sections 3, 4, and 5 of the Customs Act, 1962, CBIC designated the Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai, as the Common Adjudicating Authority. The notification centralizes adjudication of all listed show cause notices before a single authority, ensuring consistency, administrative efficiency, and coordinated decision-making in matters involving the same noticee. Such appointments help avoid conflicting outcomes from multiple jurisdictions and facilitate streamlined resolution of complex customs disputes spanning several customs commissionerates across the country.
Government of India
Ministry of Finance
(Department of Revenue)
(The Central Board of Indirect Taxes and Customs)
Notification No. 50/2026-Customs (N.T.) | Dated: 05th June, 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 and Date | Name of Adjudicating Authorities appointed |
Common Adjudicating Authority |
| 1 | 2 | 3 | 4 |
| Hewlett-Packard Enterprise India Private Limited, IWF Building Ground Floor, Sy. No. 192, Hewlett Packard Enterprise, Whitefield Road, Mahadevapura, Bengaluru, Bengaluru Urban, Karnataka, 560048
|
322/2024-25 dated 01.01.2025, issued vide F. No. ACC/ASST/MISC/1072/2024-PAG [E 1571547] | Deputy Commissioner of Customs, Port Assessment Group (AP&ACC), Bengaluru | Principal Commissioner/ Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400099
|
| 180/2025-26 dated 19.12.2025, issued vide F. No. CUS/APR/4500/2025-GR 5-0/0 Pr COMMR-CUS-ACC(I)-DELHI | Assistant Commissioner of Customs (Gr.5,5E,5N), ACC-Import, New Delhi | ||
| 380/21.10.2024 dated 21.10.2024, issued vide F. NO. CUS/SVB/IR/55/2024-CRC | Deputy Commissioner of Customs, CRC-II, ACC, Sahar, Mumbai | ||
| 1544/2024 dated 07.12.2024, issued vide F. No. ACC/ASST/MISC/1019/2024-GR 5A | Deputy Commissioner of Customs (Gr 5&5A), New Custom House, Chennai -VII
Corn missionerate, Air Cargo Complex, Chennai |
||
| KOL/CUS/A&A/AC/IM PORT GR./51/2025 dated 07.05.2025, issued vide F. No. ACC/ASST/BE/FNL/90/2024-Accts- 0/0 Pr Commr-Cus-AP/ACC- Kolkata | Assistant Commissioner of Customs, Import Group, Air Cargo Complex, NSCBI Airport, Kolkata | ||
| 03/2025-26 dated 26.04.2025, issued vide C. No. CUS/APR/BE/SVB/87/2024 | Joint Commissioner (In-situ), Air Cargo Complex, Hyderabad Customs | ||
| 787/2025-26/DC/Gr. V/NS- V/CAC/JNCH dated 04.09.2025, issued vide F. No. S/26-Misc- 368/2025-26/Gr. V/JNCH | Deputy Commissioner of Customs, JNCH Gr V, NS-V, JNCH, Nhava Sheva |
[F.No. 466/07/2026-Cus.V]
(KRITI PANDEY)
Under Secretary to the Govt. of India
