Common Adjudicating Authority designation transfers adjudication of a customs show cause notice to the Commissioner for statutory proceedings. The Board, invoking the customs notification under the Customs Act, assigns the Show Cause Notice issued by a revenue intelligence unit to the Commissioner of Customs and Central Excise, Delhi IV, designating that Commissioner as the Common Adjudicating Authority and proper officer to undertake adjudication and proceed with statutory adjudicatory steps in respect of the matter.
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.
Common Adjudicating Authority designation transfers adjudication of a customs show cause notice to the Commissioner for statutory proceedings.
The Board, invoking the customs notification under the Customs Act, assigns the Show Cause Notice issued by a revenue intelligence unit to the Commissioner of Customs and Central Excise, Delhi IV, designating that Commissioner as the Common Adjudicating Authority and proper officer to undertake adjudication and proceed with statutory adjudicatory steps in respect of the matter.
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