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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Assignment of adjudication: a customs show cause notice is delegated to the import customs commissioner for adjudication.</h1> The Board assigns adjudicatory responsibility for a specified Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai, under powers derived from the notification issued under sub section (1) of section 4 of the Customs Act, 1962, transferring procedural authority to adjudicate the matters raised and directing service copies to relevant offices for coordination.

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