**Executive Summary**
The Ministry of Finance issued Notification No. 38/2026-Customs (N.T.) on April 16, 2026, to appoint a common adjudicating authority for multiple legal notices. The document centralizes the adjudication of four specific show cause notices issued to M/s Control Components India (P) Ltd. between July and November 2025. The Principal Commissioner or Commissioner of Customs (Air Cargo), Chennai-VII, is designated to handle these matters to streamline the legal process.
**Key Points / Main Content**
**Legal Framework and Authority**
* The notification is issued by the Central Board of Indirect Taxes and Customs (CBIC) under the powers conferred by Section 4 and Section 5 of the Customs Act, 1962.
* It mandates the transfer of powers and duties from several original adjudicating officers to a single common authority for specific cases.
**Noticee and Subject Matter**
* The entity subject to this notification is M/s Control Components India (P) Ltd., located at Plot No.-13, 14, 15, SJR Park, EPIP Zone, Phase I, Whitefield, Bengaluru.
* The adjudication concerns four distinct Show Cause Notices (SCNs):
* No. 5133/2025 dated 25.07.2025
* No. 123/2025-26 dated 21.08.2025
* No. 977/2025-26 dated 17.10.2025
* No. 119/2025 dated 26.11.2025
**Administrative Reassignment**
* **Common Authority Appointed:** The Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate, is appointed as the common adjudicating authority.
* **Replaced Authorities:** This appointee takes over the functions previously assigned to:
* Assistant Commissioner of Customs (Group 5, ACC Chennai).
* Assistant Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru.
* Assistant Commissioner, ICD, City Customs, Bengaluru.
* Assistant Commissioner (Group-5, Import Commissionerate, Chennai-II).
**Impact Analysis**
**M/s Control Components India (P) Ltd.**
**Impact**
The company’s four pending show cause notices are now consolidated under a single jurisdiction for adjudication purposes.
**Action Required**
The noticee must direct all future correspondence and legal representations regarding these specific notices to the Chennai-VII Commissionerate.
**Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII**
**Impact**
This officer is now legally responsible for exercising powers and discharging duties related to the adjudication of the four specified notices.
**Action Required**
The officer must assume jurisdiction over the cases and proceed with the adjudication process as per the Customs Act.
**Original Adjudicating Officers (Assistant Commissioners in Chennai and Bengaluru)**
**Impact**
Their authority to adjudicate the specific notices mentioned in the document is transferred to the newly appointed common authority.
**Action Required**
These officers must transfer the relevant files and records to the Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Board of Indirect Taxes and Customs exercises its power to appoint and delegate adjudicatory authorities.
Central Board of Indirect Taxes and Customs: The regulatory body within the Ministry of Finance responsible for issuing notifications regarding the appointment of customs adjudicating authorities.
Principal Commissioner/Commissioner of Customs (Air Cargo), Chennai-VII: The specific official appointed as the common adjudicating authority to handle multiple show cause notices for the designated company.
Control Components India (P) Ltd.: The private entity identified as the noticee in various customs show cause notices that are being consolidated for adjudication.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16042026-271847
xxxGIDHxxx
CG-DLxx-ExG-I1D6E0x4x2x0 26-271847
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1854] नई दिल्ली, बृहस्ट्प जतिार, अप्रलै 16, 2026/चत्रै 26, 1948
No. 1854] NEW DELHI, THURSDAY, APRIL 16, 2026/CHAITRA 26, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 16 अप्रलै , 2026
स.ं 38/2026-सीमा िल्ु क(ग.ै टै.)
का.आ. 1923(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 4 की उपधारा (1), के साथ पठित
धारा 3, और धारा 5 की उपधारा (1) और (1ए) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा
िुल्क बोड,ड एतद्द्वारा, जनम्न िी गई सारणी के कॉलम 4 में उल्लेजखत अजधकारी को कॉलम 3 मे उल्लेजखत अजधकाठरयों दक
िजियों और कतडव्यों के जनिडहन के िाजयत्ि को सारणी के कॉलम 1 में उल्लेजखत नोठटसी के सिं भड में, कॉलम 2 म ें उल्लेजखत
कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयिु करता है, यथााः-
2720 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
नोठटसी का नाम और पता कारण बताओ न्यायजनणडयन प्राजधकरण का जनयुि की गयी
(मैससड) नोठटस संख्या नाम साधारण न्यायजनणडयन
और दिनांक प्राजधकरण।
(1) (2) (3) (4)
कंरोल कंपोनेंट्स इंजडया 5133/2025 दिनांक सीमा िुल्क सहायक आयिु प्रधान आयुि / आयिु ,
(प्राइिेट) जलजमटेड
25.07.2025 (समूह 5, एसीसी चेन्नई) सीमा िुल्क
प्लॉट नंबर-13,14,15,
सीमा िुल्क सहायक आयिु (जिमानमाल), (चन्ने ई-
एसिेआर पाकड, ईपीआईपी 123/2025-26 दिनांक
(पीएिी समूह 4), एपी और VII आयिु ालय)
िोन, फेि I, व्हाइटफील्ड मने 21.08.2025
एसीसी आयुिालय, बेंगलरुु
रोड, व्हाइटफील्ड, बेंगलुरु -
977/2025-26 दिनांक सहायक आयुि, आईसीडी,
560 066
17.10.2025 जसटी कस्ट्टम्स, बेंगलरुु
119/2025 दिनांक सहायक आयुि (समूह-5,
26.11.2025 आयात आयुिालय, चेन्नई-II)
[फा. स. ं 466/08/2026-Cus.V]
कृजत पाण्डेय, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 16th April, 2026
No. 38/2026-Customs (N.T.)
S.O. 1923(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 Show Cause Notice Common Adjudicating
Name of Adjudicating Authorities
Address (M/s.) Number and Date Authority appointed
1 2 3 4
Control Components
Principal
India (P) Ltd. 5133/2025 dated Assistant Commissioner of Customs (Group
Commissioner/
Plot No.-13,14,15, 25.07.2025 5, ACC Chennai)
Commissioner of
SJR Park, EPIP
Customs (Air Cargo),[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Zone, Phase I, Asst. Commissioner of Customs (Chennai-VII
123/2025-26 dated
Whitefield Main (PAG GR 4), AP & ACC Commissionerate, Commissionerate)
21.08.2025
Road, Whitefield, Bengaluru
Bengaluru - 560 066
977/2025-26 dated Assistant Commissioner, ICD, City Customs,
17.10.2025 Bengaluru
119/2025 dated Assistant Commissioner (Group-5, Import
26.11.2025 Commissionerate, Chennai-II)
[F. No. 466/08/2026-Cus.V]
KRITI PANDEY, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.