Common Adjudicating Authority appointment: show cause notice assigned for adjudication to Commissioner of Customs Seaport Import. A show cause notice issued by the investigating authority is assigned under the statutory notification framework to the Commissioner of Customs, Seaport Import, thereby transferring adjudicatory responsibility and jurisdiction to that office to conduct adjudication, receive responses, and pass orders in respect of the notice.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority appointment: show cause notice assigned for adjudication to Commissioner of Customs Seaport Import.
A show cause notice issued by the investigating authority is assigned under the statutory notification framework to the Commissioner of Customs, Seaport Import, thereby transferring adjudicatory responsibility and jurisdiction to that office to conduct adjudication, receive responses, and pass orders in respect of the notice.
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