CBIC Centralises Customs Adjudication for Control Components India (P) Ltd. Under Single Authority
The Central Board of Indirect Taxes and Customs (CBIC) has exercised its statutory powers under the Customs Act, 1962 to streamline adjudication proceedings in the case of M/s. Control Components India (P) Ltd. (IEC: 0706018192). Through Notification No. 38/2026-Customs (N.T.) dated 16th April 2026, CBIC has appointed a Common Adjudicating Authority to handle multiple show cause notices (SCNs) issued by different customs formations, all linked to an investigation conducted by the Special Valuation Branch (SVB) culminating in SVB Investigation Report No. 21/2024.
This step centralises adjudication before the Principal Commissioner / Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate, replacing several individual adjudicating officers who would otherwise independently decide the respective SCNs. The move is aimed at ensuring consistent, efficient, and coordinated adjudication.
Statutory Framework For Appointment of Common Adjudicating Authority
Legal Provisions Invoked
CBIC has invoked the following provisions of the Customs Act, 1962:
Section 3– empowers the appointment of officers of customs.Section 4(1)– authorises the Central Government/Board to appoint officers of customs and define their jurisdiction.Section 5(1)andSection 5(1A)– enable the Board to confer powers and impose duties on customs officers, and to direct that powers of one officer may be exercised by another officer.
By relying on these provisions, CBIC has:
- Reassigned adjudicatory functions from several local officers.
- Vested consolidated adjudicatory powers in one specified authority.
- Explicitly identified the noticee, the concerned SCNs, and the new adjudicating authority in a tabular format.
Note: The notification does not alter the substantive legal issues contained in the SCNs; it only reallocates adjudicatory jurisdiction.
Background: Multiple SCNs Arising from SVB Investigation
Origin of the Proceedings
The SCNs referred to in the notification trace back to SVB Investigation Report No. 21/2024, which appears to relate to customs valuation matters involving M/s. Control Components India (P) Ltd., a unit located at:
Plot No.- 13,14,15, SJR Park, EPIP Zone, Phase I,
Whitefield Main Road, Whitefield, Bengaluru – 560 066
While the substantive content of the SCNs is not reproduced in the notification, they are evidently connected to:
- SVB examination of related party transactions or special valuation aspects; and
- Customs imports handled through different locations (Chennai and Bengaluru).
These investigations, carried out during 2025, resulted in multiple SCNs, each originally assigned to distinct adjudicating authorities in their respective jurisdictions.
Details of Show Cause Notices Covered
The CBIC notification consolidates adjudication of the following SCNs, all issued to M/s. Control Components India (P) Ltd.:
1. SCN No. 5133/2025 dated 25.07.2025
- Original Adjudicating Authority:
Assistant Commissioner of Customs (Group 5, ACC Chennai) - Jurisdiction:
Air Cargo Complex, Chennai - Nature of Action:
This SCN forms one of the proceedings arising out of SVB-related findings concerning imports through Chennai.
2. SCN No. 123/2025-26 dated 21.08.2025
- Original Adjudicating Authority:
Asst. Commissioner of Customs (PAG GR 4), AP & ACC Commissionerate, Bengaluru - Jurisdiction:
Air cargo / airport operations in Bengaluru under the AP & ACC Commissionerate - Nature of Action:
Connected with the same SVB investigation and valuation issues but tied to imports or clearances processed through Bengaluru.