Common Adjudicating Authority appointment centralises adjudication of specified show cause notices against a named importer. The Central Board of Indirect Taxes and Customs, exercising statutory powers under the Customs Act, appointed the officer named in column (4) as the Common Adjudicating Authority to exercise the powers and duties of the adjudicating authorities listed in column (3) for the show cause notices specified in column (2) relating to M/s Premier Fine Linens Pvt Limited, thereby administratively consolidating adjudication of 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 of specified show cause notices against a named importer.
The Central Board of Indirect Taxes and Customs, exercising statutory powers under the Customs Act, appointed the officer named in column (4) as the Common Adjudicating Authority to exercise the powers and duties of the adjudicating authorities listed in column (3) for the show cause notices specified in column (2) relating to M/s Premier Fine Linens Pvt Limited, thereby administratively consolidating adjudication of those notices.
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