Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
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