Extension of adjudication period under Customs Act preserves Common Adjudicating Authority jurisdiction for specified show cause notices. The Director General, Revenue Intelligence, invoking the first proviso to section 28(9) of the Customs Act, extends the period for determination of duty or interest under section 28(8) for specified noticees, thereby preserving the jurisdiction of the appointed Common Adjudicating Authority to adjudicate the listed show cause notices within the extended time frame.
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Provisions expressly mentioned in the judgment/order text.
Extension of adjudication period under Customs Act preserves Common Adjudicating Authority jurisdiction for specified show cause notices.
The Director General, Revenue Intelligence, invoking the first proviso to section 28(9) of the Customs Act, extends the period for determination of duty or interest under section 28(8) for specified noticees, thereby preserving the jurisdiction of the appointed Common Adjudicating Authority to adjudicate the listed show cause notices within the extended time frame.
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