CBIC appoints common adjudicating authority for DRI show cause notices issued to Meenakshi Trading Corporation
The Central Board of Indirect Taxes and Customs has issued Notification No. 77 /2026-Customs (N.T.) dated 23rd September, 2026, to formally designate a common adjudicating authority for specific show cause notices issued to Meenakshi Trading Corporation and others. The notification is issued under the framework of the Customs Act, 1962, and takes effect from the date it is published in the Official Gazette.
This measure centralises adjudication of the identified matters before a specified Customs authority at Mumbai, replacing the jurisdiction that would otherwise have rested with the Commissioner of Customs, Nhava Sheva-V, Jawaharlal Nehru Customs House.
Legal basis of the notification
The notification is grounded in the statutory powers conferred on the Central Board of Indirect Taxes and Customs under the Customs Act, 1962 (52 of 1962):
- It relies on:
sub-section (1) of section 4- read with
section 3 - and
sub-sections (1) and (1A) of section 5
Collectively, these provisions empower the Board to:
- Appoint Customs officers
- Define and modify their jurisdiction
- Allocate or reallocate adjudication responsibilities for specific cases or classes of cases
Through this delegated authority, CBIC can shift adjudication of particular show cause notices from one Commissionerate to another, as seen in this notification.
Purpose and scope of Notification No. 77 /2026-Customs (N.T.)
Objective of the notification
The notification is issued with a focused and narrow objective:
- To appoint a common adjudicating authority for the adjudication of certain show cause notices already issued by the Directorate of Revenue Intelligence (DRI).
- To authorise the designated officer to exercise the powers and perform the duties that would otherwise vest in the Commissioner of Customs, Nhava Sheva-V, Jawaharlal Nehru Customs House in relation to these specific notices.
This ensures that a single officer handles all related proceedings, which can aid in consistency and efficiency of adjudication, particularly where the same investigation or set of facts underlies more than one notice.
Coverage of the notification
The notification applies to:
- A specific set of show cause notices
- Relating to a particular noticee group
The Table annexed to the notification identifies:
- The noticee(s)
- The show cause notices and dates
- The common adjudicating authority
Details of show cause notices covered
The Table in the notification specifies the relevant show cause notices. These details are central to understanding the scope of the appointment.
Noticee
- Name of noticee and address (M/s.):
Meenakshi Trading Corporation and others
The phrase “and others” indicates that, in addition to Meenakshi Trading Corporation, additional noticees are involved, whose names are part of the underlying show cause proceedings but are not individually listed in this summary table.
Show cause notice references
The notification covers the following DRI-issued notices:
DRI/MZU/NS/INV-02/2011-12, dated 10-02-2014DRI/MZU/NS/INV-02/2011-12, dated 17-02-2014
Both notices carry the same base file number DRI/MZU/NS/INV-02/2011-12, indicating that they arise out of the same investigation docket for the period 2011–2012, but were issued on different dates in February 2014:
- 10-02-2014
- 17-02-2014
The notification does not alter the contents of these show cause notices. It only reallocates the adjudicating authority competent to decide them.
Note: The nature, allegations, and monetary implications of these show cause notices are to be ascertained from the actual DRI documents.