Assignment of Show Cause Notice to a different customs adjudicating authority for adjudication under Customs Act provisions. The Board, under the statutory delegation framework provided by the customs notification issued under section 4(1) of the Customs Act, assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner designated as the Common Adjudicating Authority for the purpose of adjudication, effecting an administrative transfer of adjudicatory responsibility to the receiving customs commissioner for disposal under applicable customs adjudication procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assignment of Show Cause Notice to a different customs adjudicating authority for adjudication under Customs Act provisions.
The Board, under the statutory delegation framework provided by the customs notification issued under section 4(1) of the Customs Act, assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner designated as the Common Adjudicating Authority for the purpose of adjudication, effecting an administrative transfer of adjudicatory responsibility to the receiving customs commissioner for disposal under applicable customs adjudication procedures.
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