Common Adjudicating Authority appointed to centralize adjudication of a customs show cause notice under Customs Act. The Central Board of Excise and Customs appoints a Common Adjudicating Authority-the Commissioner of Customs (Sea Port Import), Customs House, Chennai-to exercise the powers and discharge the duties of two specified customs officers for adjudicating matters relating to a particular show cause notice issued following an investigation by the revenue intelligence unit, thereby centralizing adjudication of that proceeding under the Customs Act.
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 appointed to centralize adjudication of a customs show cause notice under Customs Act.
The Central Board of Excise and Customs appoints a Common Adjudicating Authority-the Commissioner of Customs (Sea Port Import), Customs House, Chennai-to exercise the powers and discharge the duties of two specified customs officers for adjudicating matters relating to a particular show cause notice issued following an investigation by the revenue intelligence unit, thereby centralizing adjudication of that proceeding under the Customs Act.
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