Common Adjudicating Authority appointment centralises adjudication powers for specified customs show cause notices under delegated authority. The Director General, Revenue Intelligence appoints specified officers to act as a Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers in respect of the listed show cause notices, by means of a tabulated mapping that identifies noticees, SCN references, the original adjudicating authorities, and the officers now authorised to adjudicate those notices.
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 centralises adjudication powers for specified customs show cause notices under delegated authority.
The Director General, Revenue Intelligence appoints specified officers to act as a Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers in respect of the listed show cause notices, by means of a tabulated mapping that identifies noticees, SCN references, the original adjudicating authorities, and the officers now authorised to adjudicate those notices.
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