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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 Show Cause Notice: SCN referred to Commissioner for adjudication under Customs Act delegated powers.</h1> Using powers under a customs notification issued under section 4(1) of the Customs Act, the Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in the matter of Rajesh Kumar Gupta and others to the Commissioner of Customs (Preventive), New Custom House, New Delhi for adjudication, and circulates the order to relevant enforcement units and the receiving adjudicating office for action.

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