CBIC Appoints Common Adjudicating Authorities for Multiple Show Cause Notices in KPR Group Cases

Background

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 29/2026-Customs (N.T.) dated 20 March 2026, appointing common adjudicating authorities for multiple show cause notices issued against entities of the KPR Group, including KPR Sugar Mill Limited and related units. Exercising powers under Sections 4 and 5 of the Customs Act, 1962, the Board has designated specific officers to exercise adjudicatory powers in respect of various show cause notices issued between 2022 and 2025. These notices pertain to multiple proceedings involving the same or related entities across different jurisdictions.

As reflected in the table on page 1 of the notification, various adjudicating authorities—including Deputy Commissioners, Assistant Commissioners, and Additional or Joint Commissioners of Customs—have been assigned to handle individual show cause notices. Notably, the Board has also designated a “common adjudicating authority” in several cases to ensure uniform adjudication across interconnected matters. For instance, proceedings involving KPR Sugar Mills Pvt. Ltd. and Quantum Knits (a unit of KPR Sugar Mills Ltd.) have been consolidated under higher-level adjudicating authorities such as Additional Commissioner or Joint Commissioner of Customs. Similarly, multiple notices issued from different commissionerates, including Coimbatore, Tiruchirappalli, Chennai, and Tuticorin, have been brought under a unified adjudicatory framework.

As detailed on page 2 of the notification, the scope includes show cause notices relating to drawback claims, IGST matters, and preventive proceedings, with adjudication assigned to officers across export commissionerates and preventive formations. The notification specifies that the appointed officers will exercise powers and discharge duties of the originally designated adjudicating authorities for the purpose of these proceedings. It comes into force upon publication in the Official Gazette.

The notification reflects the CBIC’s statutory power to centralize adjudication in cases involving multiple proceedings across jurisdictions. By appointing common adjudicating authorities, the Board aims to ensure consistency in decision-making and avoid conflicting outcomes in related matters.

The consolidation of adjudication is particularly significant in complex cases involving multiple show cause notices issued by different field formations. It facilitates coordinated examination of facts, uniform interpretation of law, and administrative efficiency.

The move also aligns with principles of judicial economy, reducing duplication of proceedings and ensuring that interconnected issues are adjudicated cohesively.