Common adjudicating authority appointed to adjudicate a Directorate-issued show cause notice against an importer. The Central Board of Excise & Customs, invoking powers under notifications issued under subsection (1) of section 4 of the Customs Act, assigns a Directorate-issued show cause notice in respect of a commercial entity to a Commissioner of Central Excise (Adjudication) for adjudication, effecting an administrative transfer of responsibility for adjudicating 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.
Common adjudicating authority appointed to adjudicate a Directorate-issued show cause notice against an importer.
The Central Board of Excise & Customs, invoking powers under notifications issued under subsection (1) of section 4 of the Customs Act, assigns a Directorate-issued show cause notice in respect of a commercial entity to a Commissioner of Central Excise (Adjudication) for adjudication, effecting an administrative transfer of responsibility for adjudicating the notice.
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