CBIC Designates Common Adjudicating Authority for Flexituff-Related Customs SCNs

The Central Board of Indirect Taxes and Customs has issued Notification No. 58/2026-Customs (N.T.) dated 22nd June, 2026, to streamline adjudication of multiple customs show cause notices relating to Flexituff group entities and connected noticees. Acting under its statutory powers, CBIC has centralized adjudication before one customs authority to avoid fragmented proceedings and to promote uniformity in decision-making.

This notification is particularly relevant for assessees facing parallel proceedings before different Customs Commissionerates, as it reflects the Board’s approach towards consolidation of interconnected disputes.

Statutory Basis of the Notification

The notification expressly relies on the following provisions of the Customs Act, 1962:

  • Section 3
  • Section 4(1)
  • Section 5(1)
  • Section 5(1A)
  • Section 5(4)
  • Section 5(5)

Under these provisions:

  1. Section 4(1) empowers the Central Government (and by delegation, CBIC) to appoint customs officers and to specify their jurisdiction.
  2. Section 5 authorizes the assignment of functions of one customs officer to another, including the power to confer, restrict, or withdraw such powers.
  3. Section 3 deals with the classes of officers of customs, which is foundational for designating adjudicating authorities.

By invoking these provisions together, CBIC has transferred adjudicatory powers from the originally specified officers to a designated common adjudicating authority for the show cause notices listed in the notification.

Objective and Rationale for a Common Adjudicating Authority

The notification is designed to address situations where:

  • Multiple show cause notices arise out of substantially similar facts or transactions.
  • Different customs formations (such as Indore, Noida, and New Delhi) have issued separate notices to related entities or group concerns.
  • There is a risk of inconsistent findings or duplication of effort if each notice is decided independently by different adjudicating authorities.

Key objectives of the consolidation include:

  • Administrative efficiency: Avoiding repetitive examination of the same set of facts, documents, and legal issues by several officers.
  • Consistency of outcome: Ensuring that similarly placed noticees within the same group are not subjected to divergent or conflicting orders.
  • Procedural convenience: Simplifying representation and hearings for the assessee group and the department by having a single forum.
  • Coordinated decision-making: Facilitating a comprehensive view of all related imports/exports, benefits claimed, and alleged violations.

Scope of the Notification

The notification covers multiple show cause notices (SCNs) pertaining to:

  • Flexituff Ventures International Limited
  • Flexituff International Ltd.
  • Other associated noticees (two additional noticees in each primary SCN)

These SCNs were originally issued by different customs authorities, including:

  • Indore Customs Headquarters
  • Noida Customs Commissionerate
  • Inland Container Depot, Tughlakabad, New Delhi

The CBIC has now appointed a single customs officer as the common adjudicating authority for all these notices.

Designated Common Adjudicating Authority

Pursuant to Notification No. 58/2026-Customs (N.T.), the following officer has been notified as the common adjudicating authority:

Principal Commissioner of Customs / Commissioner of Customs, Customs Hqrs, B-Zone, 3rd Floor, 12/2/7 & 12/2/8, Village-Pipliakumar, Nipania, Indore-452001 (Madhya Pradesh).

This officer has been specifically empowered to:

  • Exercise all powers
  • Perform all functions
  • Discharge all duties