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of <h1>Customs Act, 1962: CBIC appoints single adjudicating authority to consolidate multiple import show-cause notices against one importer</h1> The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, 1962, has appointed a common adjudicating authority to exercise the powers and discharge duties of multiple designated customs adjudicating officers for adjudication of several specified show-cause notices issued against a particular importer relating to import customs matters; the notices include dates in 2019, 2024 and 2025 and the appointment consolidates matters previously assigned to various Deputy/Assistant/Principal Commissioners across New Delhi, Mumbai and JNCH for unified adjudication.
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