The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification, to streamline adjudication in specific show cause proceedings.
As per the official table attached to the notification, M/s Aardwolf Material Handling Pvt. Ltd. is the noticee in two separate show cause matters. The first relates to Show Cause Notice No. 493/2024 dated 16.05.2024 (subsequently amended by corrigendum no. 2374/2024 dated 27.07.2024), originally assigned to the Deputy Commissioner, ICD Whitefield, Bengaluru. The second, Show Cause Notice No. 583/2024 dated 15.06.2024, was under the jurisdiction of the Deputy Commissioner, ICD Concor, Kanakpura, Jaipur.
To ensure consistency and efficiency in adjudication, CBIC has appointed the Deputy Commissioner at ICD Whitefield, Bengaluru as the Common Adjudicating Authority for both cases.
The notification has been issued under Section 5 of the Customs Act, read with Sections 3 and 4, enabling the Board to confer powers on customs officers and reassign adjudicatory responsibilities.
This move is aimed at improving coordination and avoiding multiplicity of proceedings in complex or interconnected cases.
Notification Details
Notification No. 22/2025-Customs (N.T.)
Date: 07/04/2025
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