Appointment of Collector of Customs authorises one collector to adjudicate specified importer's customs cases under delegated jurisdiction. The Central Government, under sub section (1) of section 4 of the Customs Act, 1962, appoints the Collector of Customs (Judicial), Bombay also to be Collector of Customs, Nhava Sheva for the specific purpose of adjudicating customs cases relating to a specified importer, thereby delegating adjudicatory jurisdiction to that Collector for determination under the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Collector of Customs authorises one collector to adjudicate specified importer's customs cases under delegated jurisdiction.
The Central Government, under sub section (1) of section 4 of the Customs Act, 1962, appoints the Collector of Customs (Judicial), Bombay also to be Collector of Customs, Nhava Sheva for the specific purpose of adjudicating customs cases relating to a specified importer, thereby delegating adjudicatory jurisdiction to that Collector for determination under the Customs Act.
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