The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 87/2026-Customs (N.T.) dated October 21, 2026, appointing a common adjudicating authority for multiple customs show cause notices issued to Amway India Enterprises Pvt. Ltd.
The notification has been published in the Gazette of India under S.O. 5706(E) and has been issued under the Customs Act, 1962.
CBIC Appoints Common Adjudicating Authority for Amway India
Through the notification, CBIC has designated the Principal Commissioner/Commissioner of Customs (Nhava Sheva-1), JNCH, Mumbai Zone-II, as the common adjudicating authority for the specified show cause notices issued to Amway India Enterprises Pvt. Ltd., formerly known as Amway India Enterprises.
The appointment has been made under Section 4(1), read with Section 3 and Sections 5(1) and 5(1A) of the Customs Act, 1962. The appointed authority will exercise the relevant powers and discharge the duties of the officers identified in the notification for adjudicating the specified notices.
Show Cause Notices Covered Under the Notification
The notification covers multiple show cause notices issued by customs authorities in different locations. These include notices relating to proceedings handled by offices in New Delhi, Nhava Sheva, Mumbai and Chennai.
The specified notices are as follows:
| Show Cause Notice | Date | Issuing Authority/Office |
|---|---|---|
| SCN No. 52/2019-20 | August 29, 2019 | Deputy Commissioner of Customs, Group-I & II, ACC-Import, New Delhi |
| SCN No. 81/AC/OPM/2024-25 | August 21, 2024 | Assistant Commissioner of Customs, Group-I & II, ACC-Import, New Delhi |
| SCN No. 629/2020-21 | December 4, 2020 | Assistant Commissioner of Customs, Group-I & IA, Customs (NS-I), Nhava Sheva |
| SCN No. 515/2025-26/DC/Gr.I&IA/NS-I/CAC/JNCH | July 23, 2025 | Assistant Commissioner of Customs, Group-I & IA, Customs (NS-I), Nhava Sheva |
| Show cause notice issued vide F. No. S/3-Misc-140/2022-23/CRC-II/ACC(I) | February 14, 2023 | Assistant Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai |
| Show cause notice issued vide F. No. CUS/APR/SCN/20/2021-GR.-4 | August 4, 2021 | Assistant Commissioner of Customs, Group-4, Customs, Chennai-II (Import) |
| SCN No. 177/2023 | October 16, 2023 | Deputy Commissioner of Customs, Group 1-4, Air Cargo Complex, Chennai |
Legal Basis for the Appointment
The appointment has been made under the relevant provisions of the Customs Act, 1962, which empower the authorities to assign customs officers the responsibility of exercising specified powers and discharging duties.
The notification identifies the original adjudicating authorities associated with the respective show cause notices and appoints a common authority to undertake their adjudication.
Effective Date and Notification Details
The notification is dated October 21, 2026, and bears the following details:
- Notification No.: 87/2026-Customs (N.T.)
- S.O. Number: 5706(E)
- Date of Issue: October 21, 2026
- Act: Customs Act, 1962
- File Number: 466/35/2024-CusV
- Issuing Authority: Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance
The notification has been signed by Indrajit Panda, Under Secretary to the Government of India.
Conclusion
CBIC's latest notification designates a common adjudicating authority for seven specified customs show cause notices issued to Amway India Enterprises Pvt. Ltd. The appointed authority will handle adjudication of these notices in accordance with the Customs Act, 1962.
The notification concerns the appointment of the adjudicating authority and does not, by itself, specify the final outcome of the proceedings or determine the merits of the underlying show cause notices.
Official copy of the notification has been attached
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