Common Adjudicating Authority appointment centralises adjudication powers for designated customs show cause notices under the Customs Act. The Directorate of Revenue Intelligence, under clause (a) of section 152 of the Customs Act, appoints officers listed in column (5) of the Table to act as Common Adjudicating Authority to exercise the powers and discharge the duties of the officers listed in column (4) in respect of the noticees in column (2) for adjudication of the show cause notices set out in column (3); the Table specifies each noticee, corresponding show cause notice, original adjudicating authority and the appointed CAA, with a recorded substitution for one designated office.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority appointment centralises adjudication powers for designated customs show cause notices under the Customs Act.
The Directorate of Revenue Intelligence, under clause (a) of section 152 of the Customs Act, appoints officers listed in column (5) of the Table to act as Common Adjudicating Authority to exercise the powers and discharge the duties of the officers listed in column (4) in respect of the noticees in column (2) for adjudication of the show cause notices set out in column (3); the Table specifies each noticee, corresponding show cause notice, original adjudicating authority and the appointed CAA, with a recorded substitution for one designated office.
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