Common Adjudicating Authority assignment transfers show cause notice for adjudication under Customs Act, altering adjudicatory jurisdiction. The Board, invoking the Notification under section 4(1) of the Customs Act, assigns the show cause notice issued by the Directorate of Revenue Intelligence Zonal Unit to the Commissioner of Customs at the designated custom house for the purpose of adjudication, directing that the receiving customs authority undertake the adjudicatory proceedings and circulating copies to the originating investigative unit, the receiving adjudicator, the importing customs commissioner, and the Board webmaster.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority assignment transfers show cause notice for adjudication under Customs Act, altering adjudicatory jurisdiction.
The Board, invoking the Notification under section 4(1) of the Customs Act, assigns the show cause notice issued by the Directorate of Revenue Intelligence Zonal Unit to the Commissioner of Customs at the designated custom house for the purpose of adjudication, directing that the receiving customs authority undertake the adjudicatory proceedings and circulating copies to the originating investigative unit, the receiving adjudicator, the importing customs commissioner, and the Board webmaster.
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