CBIC Designates Common Adjudicating Authority for M/s. View Sonic Technologies India Pvt. Ltd. – SVB Investigation-Based Show Cause Notices

Background and Overview

The Central Board of Indirect Taxes and Customs (CBIC), wielding its statutory authority under the Customs Act, 1962, has taken a significant administrative step by designating a single common adjudicating authority to handle multiple show cause notices issued against M/s. View Sonic Technologies India Pvt. Ltd., a Chennai-based entity. This consolidation has been formalized through Notification No. 51/2026-Customs (N.T.) dated 5th June, 2026, published as S.O. 2867(E) in the official gazette.

The move stems from an SVB (Special Valuation Branch) Investigation Report No. GEN/INV/13/2024-SVB dated 30.06.2025, which triggered the issuance of separate show cause notices from two distinct jurisdictions — New Delhi and Chennai. To ensure coherent and uniform adjudication, the CBIC has now brought both proceedings under one roof.

Statutory Framework

The notification has been issued in exercise of powers granted under:

• Sub-section (1) of Section 4 of the Customs Act, 1962 (52 of 1962)
• Section 3 of the Customs Act, 1962
• Sub-sections (1) and (1A) of Section 5 of the Customs Act, 1962

These provisions collectively empower CBIC to appoint officers and delegate adjudicatory functions, enabling administrative consolidation of multi-jurisdictional proceedings for streamlined disposal.

Details of the Noticee

Show Cause Notices Covered Under This Notification