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        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.

        <h1>Common Adjudicating Authority appointment assigns a designated officer to adjudicate the show cause notice for M/s Esprit Overseas.</h1> The Central Board of Indirect Taxes and Customs, invoking powers under the Customs Act, appoints the officer named in column (4) of the Table as Common Adjudicating Authority to exercise the powers and discharge the duties of the officers in column (3) for M/s Esprit Overseas in respect of Demand cum Show Cause Notice No. 30/ADC/PBA-3/2020 dated 24.08.2020, thereby delegating adjudicatory responsibility to the Additional/Joint Commissioner of Customs, ICD Patparganj, New Delhi.

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