Common Adjudicating Authority appointment centralizes adjudication of specified customs show cause notices under section 152 framework. The Directorate General of Revenue Intelligence appoints a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and discharge duties previously vested in the officers named in the listed show cause notices, thereby transferring adjudicatory competence for the specified noticees to the designated Commissioner of Customs for adjudication of the referenced show cause notice.
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 appointment centralizes adjudication of specified customs show cause notices under section 152 framework.
The Directorate General of Revenue Intelligence appoints a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and discharge duties previously vested in the officers named in the listed show cause notices, thereby transferring adjudicatory competence for the specified noticees to the designated Commissioner of Customs for adjudication of the referenced show cause notice.
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