Common Adjudicating Authority appointment centralises adjudication of specified show cause notices under the Customs Act to designated officers. The Principal Director General, Revenue Intelligence, under delegated powers under section 152 of the Customs Act, appoints officers listed in column (5) of the Table to act as a Common Adjudicating Authority and to exercise the powers and discharge the duties of the officers listed in column (4) for adjudication of the specific show cause notices set out in column (3) against the noticees identified in column (2). The Table provides illustrative entries naming noticees, show cause notice references, original adjudicating authorities and the officers newly designated as the common adjudicating authority.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority appointment centralises adjudication of specified show cause notices under the Customs Act to designated officers.
The Principal Director General, Revenue Intelligence, under delegated powers under section 152 of the Customs Act, appoints officers listed in column (5) of the Table to act as a Common Adjudicating Authority and to exercise the powers and discharge the duties of the officers listed in column (4) for adjudication of the specific show cause notices set out in column (3) against the noticees identified in column (2). The Table provides illustrative entries naming noticees, show cause notice references, original adjudicating authorities and the officers newly designated as the common adjudicating authority.
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