CBIC Appoints Common Adjudicating Authority under Customs Act (Notification 38/2026)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 38/2026-Customs (N.T.)
New Delhi, dated 16th April, 2026
S.O. (E). — In exercise of the powers conferred by sub-section (1) of section 4, read with section 3 and sub-sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby appoints the officer mentioned in column (4) of the Table below to exercise the powers and discharge the duties conferred or imposed on the officers mentioned in column (3) of the said Table in respect of the noticee mentioned in column (1) of the Table, for the purpose of adjudication of the show cause notices mentioned in column (2), namely:
(Kriti Pandey)
Under Secretary to the Government of India
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