Common Adjudicating Authority assignment of a customs show cause notice to the relevant Commissioner for formal adjudication and processing. The Board assigns the Show Cause Notice issued by the investigative revenue agency in respect of imported goods to the Commissioner of Customs at the relevant Air Cargo Complex for formal adjudication, designating that Commissioner as the Common Adjudicating Authority and instructing circulation to the investigative agency, the receiving Commissioner, other customs formations, and electronic portals to enable procedural follow up and adjudicatory processing.
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 assignment of a customs show cause notice to the relevant Commissioner for formal adjudication and processing.
The Board assigns the Show Cause Notice issued by the investigative revenue agency in respect of imported goods to the Commissioner of Customs at the relevant Air Cargo Complex for formal adjudication, designating that Commissioner as the Common Adjudicating Authority and instructing circulation to the investigative agency, the receiving Commissioner, other customs formations, and electronic portals to enable procedural follow up and adjudicatory processing.
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