Common Adjudicating Authority appointment redirects adjudication of allegations concerning import of used equipment to designated customs commissioner. Under the notification-based delegation under section four of the Customs Act, the Board assigns a specified Show Cause Notice concerning alleged irregular importation to the Commissioner of Customs (Sea Port Import), Custom House, Chennai, for adjudication by the designated customs adjudicating authority, with administrative copies circulated to relevant customs and excise commissioners and departmental web contact.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority appointment redirects adjudication of allegations concerning import of used equipment to designated customs commissioner.
Under the notification-based delegation under section four of the Customs Act, the Board assigns a specified Show Cause Notice concerning alleged irregular importation to the Commissioner of Customs (Sea Port Import), Custom House, Chennai, for adjudication by the designated customs adjudicating authority, with administrative copies circulated to relevant customs and excise commissioners and departmental web contact.
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