Common adjudicating authority appointed to consolidate Customs show cause notice adjudication arising from a DRI notice. Under powers of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Delhi as a common adjudicating authority to exercise the powers and duties of three specified Commissioners of Customs for adjudicating show cause notice proceedings issued by the Directorate of Revenue Intelligence relating to M/s New Light Electrical and others.
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Provisions expressly mentioned in the judgment/order text.
Common adjudicating authority appointed to consolidate Customs show cause notice adjudication arising from a DRI notice.
Under powers of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Delhi as a common adjudicating authority to exercise the powers and duties of three specified Commissioners of Customs for adjudicating show cause notice proceedings issued by the Directorate of Revenue Intelligence relating to M/s New Light Electrical and others.
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