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        Customs

        Appointment of Common Adjudicating Authority

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        Assignment of adjudication: show cause notice transferred to Customs Commissioner to conduct statutory adjudication proceedings. The Board assigns the Show Cause Notice issued by the investigative unit to the Commissioner of Customs (Port), Kolkata for the purpose of adjudication, effecting an administrative transfer of adjudicatory authority to enable the Commissioner to proceed with statutory adjudication procedures regarding the allegations set out in the notice.
                          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.

                                Assignment of adjudication: show cause notice transferred to Customs Commissioner to conduct statutory adjudication proceedings.

                                The Board assigns the Show Cause Notice issued by the investigative unit to the Commissioner of Customs (Port), Kolkata for the purpose of adjudication, effecting an administrative transfer of adjudicatory authority to enable the Commissioner to proceed with statutory adjudication procedures regarding the allegations set out in the notice.


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