CBIC notifies common adjudicating authority for specified Customs SCNs to M/s Akwel Automative Pune India Pvt Ltd

The Central Board of Indirect Taxes and Customs (CBIC), functioning under the Ministry of Finance, Department of Revenue, has issued Notification No. 74/2026-Customs (N.T.) dated 1st September, 2026. Through this notification, CBIC has appointed a common adjudicating authority for handling particular show cause notices (SCNs) issued to M/s Akwel Automative Pune India Pvt Ltd under the Customs Act, 1962.

The notification has been issued by invoking:

  • section 4(1) of the Customs Act, 1962, read with
  • section 3, and
  • section 5(1) and section 5(1A) of the same Act.

Under this legislative framework:

  • Section 4 addresses the appointment of officers of Customs, specifying who may be appointed and in what capacity.
  • Section 5 deals with the powers of officers of Customs, including how these powers can be assigned, restricted, or delegated.

By using these provisions together, CBIC is authorized to designate that particular officers shall exercise the adjudicatory powers that would otherwise rest with the originally named adjudicating authorities.

Essence of Notification No. 74/2026-Customs (N.T.)

Purpose of the notification

The core objective of this notification is not to introduce any new exemption, valuation rule, procedural change, or monetary limit. Instead, it is confined to a specific administrative action:

Appointment of a common adjudicating authority for adjudicating certain SCNs issued to a single noticee under the Customs Act, 1962.

This consolidation is often resorted to where:

  • Multiple SCNs relate to the same assessee or noticee,
  • The issues or facts are connected or overlapping,
  • It is considered more efficient and consistent to have a single officer adjudicate the entire set of proceedings.

In the present case, the notification consolidates adjudication of two specific SCNs issued to M/s Akwel Automative Pune India Pvt Ltd.

Statutory language and scope

The notification states that CBIC:

“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.”

From this operative text, the following is clear:

  • The appointment is SCN-specific and noticee-specific.
  • The officer named in column (4) will now stand in the shoes of the adjudicating authorities earlier specified in column (3), but only for the SCNs listed in column (2) and for the noticee in column (1).
  • The notification does not create a blanket or general appointment for all cases involving the said officer or the said noticee; its reach is confined to the SCNs specifically mentioned.

Details of the noticee and SCNs covered

Identified noticee

The notification deals with a single noticee:

  • Name: M/s Akwel Automative Pune India Pvt Ltd
  • IEC: 3105015850
  • Address: GAT No. 357/17/1, Kharabwadi, Chakan, Tal-Khel, Pune, Maharashtra-410501

This precise identification ensures that the appointment of the common adjudicating authority is restricted to this particular entity.

Show cause notices covered

The Table in the notification lists two SCNs issued to the above noticee:

  1. SCN No. 344/2023-24 dated 15.12.2023
  2. SCN No. 871/2023-24 Gr II(HK)/CAC/JNCH dated 17.07.23

These references are critical because:

  • Only these two SCNs are brought under the ambit of the newly appointed common adjudicating authority.
  • Any other proceedings or SCNs (if any exist) against the same noticee are not automatically covered unless separately provided for.