Appointment of a common adjudicating authority centralises customs adjudication for specified show cause proceedings. The Central Board of Excise and Customs designates the Commissioner of Customs (Port), Kolkata as the Common Adjudicating Authority, empowering that officer to exercise and discharge adjudicatory powers and duties previously vested in specified customs officers, for the purpose of adjudicating show cause notices and related proceedings arising from revenue intelligence-originated investigations concerning certain import cases, including notices related to M/s New Hosiery Impex Private Limited and others.
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.
Appointment of a common adjudicating authority centralises customs adjudication for specified show cause proceedings.
The Central Board of Excise and Customs designates the Commissioner of Customs (Port), Kolkata as the Common Adjudicating Authority, empowering that officer to exercise and discharge adjudicatory powers and duties previously vested in specified customs officers, for the purpose of adjudicating show cause notices and related proceedings arising from revenue intelligence-originated investigations concerning certain import cases, including notices related to M/s New Hosiery Impex Private Limited and others.
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