The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 50/2026-Customs (N.T.) dated June 5, 2026, appointing a common adjudicating authority for the adjudication of multiple customs show cause notices issued to Hewlett-Packard Enterprise India Private Limited.
The notification has been issued under the powers conferred by Sections 3, 4 and 5 of the Customs Act, 1962, enabling the Board to appoint an officer to exercise powers and discharge duties relating to adjudication proceedings arising from multiple show cause notices issued by different customs formations.
Common Adjudicating Authority Appointed
As per the notification, the Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai has been appointed as the Common Adjudicating Authority for adjudicating various show cause notices issued to Hewlett-Packard Enterprise India Private Limited.
The appointment is intended to facilitate a consolidated adjudication process for multiple proceedings initiated by customs authorities located across different jurisdictions in India.
Multiple Show Cause Notices Covered
The notification covers several show cause notices issued by customs authorities in Bengaluru, Delhi, Mumbai, Chennai, Kolkata, Hyderabad and Nhava Sheva. These notices were issued during 2024 and 2025 by various customs officers, including Deputy Commissioners, Assistant Commissioners and Joint Commissioners of Customs.
By appointing a common adjudicating authority, CBIC aims to ensure consistency in adjudication, avoid duplication of proceedings and improve administrative efficiency in handling cases involving the same noticee. This approach is commonly adopted where multiple show cause notices involving similar issues are pending before different customs authorities.
Background of the Notification
Hewlett-Packard Enterprise India Private Limited, headquartered in Bengaluru, is the sole noticee covered under the notification. The company has been issued multiple show cause notices by different customs formations, necessitating the appointment of a common authority for adjudication.
The notification was published in the Gazette of India Extraordinary on June 8, 2026, and takes effect in accordance with the provisions of the Customs Act, 1962.
Click here to view the official copy of the notification
Key Takeaway
Notification No. 50/2026-Customs (N.T.) represents another administrative measure by CBIC to streamline customs adjudication proceedings involving a single taxpayer facing multiple show cause notices across different jurisdictions. The appointment of a common adjudicating authority is expected to bring greater procedural efficiency and consistency in the final adjudication of the cases concerning Hewlett-Packard Enterprise India Private Limited.
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