Common Adjudicating Authority designation transfers a show cause notice for customs adjudication to a specified Commissioner. The Board assigns a specified show cause notice issued by the investigative directorate to the Commissioner of Customs and Central Excise, Delhi-IV, as the Common Adjudicating Authority, thereby transferring adjudicatory responsibility and designating the receiving Commissioner as the proper officer to conduct proceedings; copies of the assignment are circulated to the issuing office, relevant customs formations, and the departmental webmaster for coordination and record.
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 a show cause notice for customs adjudication to a specified Commissioner.
The Board assigns a specified show cause notice issued by the investigative directorate to the Commissioner of Customs and Central Excise, Delhi-IV, as the Common Adjudicating Authority, thereby transferring adjudicatory responsibility and designating the receiving Commissioner as the proper officer to conduct proceedings; copies of the assignment are circulated to the issuing office, relevant customs formations, and the departmental webmaster for coordination and record.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
