Assignment of adjudication transfers a show-cause notice to the Commissioner of Customs for adjudicatory proceedings. The board assigns a show-cause notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs, Bangalore, designating that Commissioner as the Common Adjudicating Authority and proper officer to undertake adjudication under the applicable notification, and circulates the assignment to relevant investigative and customs offices and the departmental web service.
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Provisions expressly mentioned in the judgment/order text.
Assignment of adjudication transfers a show-cause notice to the Commissioner of Customs for adjudicatory proceedings.
The board assigns a show-cause notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs, Bangalore, designating that Commissioner as the Common Adjudicating Authority and proper officer to undertake adjudication under the applicable notification, and circulates the assignment to relevant investigative and customs offices and the departmental web service.
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