Assignment of Adjudicating Authority transfers adjudication of a customs show cause notice to the designated Commissioner for hearing. Pursuant to the enabling Notification under the Customs Act, the Board assigns a Show Cause Notice issued by a revenue investigation unit to the Commissioner of Customs (Import), JNCH, Nhava Sheva as the Common Adjudicating Authority for the purpose of adjudication, with copies of the administrative assignment circulated to relevant offices for compliance and record.
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Provisions expressly mentioned in the judgment/order text.
Assignment of Adjudicating Authority transfers adjudication of a customs show cause notice to the designated Commissioner for hearing.
Pursuant to the enabling Notification under the Customs Act, the Board assigns a Show Cause Notice issued by a revenue investigation unit to the Commissioner of Customs (Import), JNCH, Nhava Sheva as the Common Adjudicating Authority for the purpose of adjudication, with copies of the administrative assignment circulated to relevant offices for compliance and record.
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