Appointment of Common Adjudicating Authority to adjudicate specified customs show cause notices and reassign adjudicatory responsibility. The Central Board of Excise and Customs, under powers conferred by the Customs Act, appoints the Commissioner of Customs (Seaport-Export) as a common adjudicating authority to exercise the powers and discharge the duties of another commissioner for adjudicating specified show cause notices arising from an intelligence-led investigation, thereby effecting administrative reassignment of adjudicatory responsibility for those matters.
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 Common Adjudicating Authority to adjudicate specified customs show cause notices and reassign adjudicatory responsibility.
The Central Board of Excise and Customs, under powers conferred by the Customs Act, appoints the Commissioner of Customs (Seaport-Export) as a common adjudicating authority to exercise the powers and discharge the duties of another commissioner for adjudicating specified show cause notices arising from an intelligence-led investigation, thereby effecting administrative reassignment of adjudicatory responsibility for those matters.
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