Common adjudicating authority centralises adjudication of specified customs show cause notices, reallocating adjudicatory competence administratively. The Director General, Revenue Intelligence appoints specified officers as a Common Adjudicating Authority to exercise the powers and duties of originally named adjudicating officers for listed noticees and the enumerated show cause notices and corrigenda, thereby centralising adjudication responsibility within designated customs officers for the stated customs and export-related matters.
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Provisions expressly mentioned in the judgment/order text.
Common adjudicating authority centralises adjudication of specified customs show cause notices, reallocating adjudicatory competence administratively.
The Director General, Revenue Intelligence appoints specified officers as a Common Adjudicating Authority to exercise the powers and duties of originally named adjudicating officers for listed noticees and the enumerated show cause notices and corrigenda, thereby centralising adjudication responsibility within designated customs officers for the stated customs and export-related matters.
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