Common Adjudicating Authority appointment centralises adjudication responsibility for specified customs show-cause notices. Principal Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to exercise the powers and duties of the adjudicating authorities listed in the Table for adjudication of specified show-cause notices against the named noticees, thereby reallocating adjudicatory responsibility across customs formations and officers.
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 responsibility for specified customs show-cause notices.
Principal Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to exercise the powers and duties of the adjudicating authorities listed in the Table for adjudication of specified show-cause notices against the named noticees, thereby reallocating adjudicatory responsibility across customs formations and officers.
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