CBIC Appoints Common Adjudicating Authority for KPR Sugar Mills & Quantum Knits — Customs Notification No. 29/2026-Customs (N.T.)
Background and Overview
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 29/2026-Customs (N.T.) dated 20th March, 2026, exercising its statutory authority under the Customs Act, 1962 to designate a common adjudicating authority for adjudicating multiple show cause notices (SCNs) issued to KPR Sugar Mills Ltd. and its unit, Quantum Knits. This administrative consolidation brings together SCNs that were previously pending before different jurisdictional authorities spread across Coimbatore, Tiruchirappalli, and Chennai, and vests adjudication powers in a single officer stationed at the Custom House, Tuticorin.
The move is aimed at ensuring uniformity in decision-making, reducing procedural fragmentation, and enabling coordinated handling of interrelated customs matters concerning the same group of entities.
Statutory Basis of the Notification
The CBIC has issued this notification drawing powers from:
- Sub-section (1) of
Section 4of the Customs Act, 1962 (52 of 1962) Section 3of the Customs Act, 1962- Sub-sections (1) and (1A) of
Section 5of the Customs Act, 1962
These provisions collectively empower the CBIC to appoint officers and delegate adjudication functions, enabling it to reassign jurisdictional powers from multiple officers to a single designated authority for efficient disposal of related matters.
Designated Common Adjudicating Authority
All six show cause notices covered under this notification have been assigned for adjudication to:
Additional Commissioner of Customs or Joint Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin, Tamil Nadu – 628004
This officer shall now exercise the powers and discharge the duties previously vested in the respective adjudicating authorities across Coimbatore, Tiruchirappalli, and Chennai, as specified in the notification table.
Details of Show Cause Notices Covered
The notification consolidates six show cause notices issued between 2022 and 2025 in respect of the following noticees: