Common adjudicating authority centralises customs adjudication for specified show cause notices related to an intelligence-originated investigation. Designation of the Commissioner of Customs (Adjudication), Delhi as a common adjudicating authority to exercise the adjudicatory powers and discharge duties of specified Customs Commissioners solely for adjudicating show cause notices and connected proceedings related to M/s. Gouri International Inc., centralising jurisdiction over those specific intelligence-originated matters.
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Provisions expressly mentioned in the judgment/order text.
Common adjudicating authority centralises customs adjudication for specified show cause notices related to an intelligence-originated investigation.
Designation of the Commissioner of Customs (Adjudication), Delhi as a common adjudicating authority to exercise the adjudicatory powers and discharge duties of specified Customs Commissioners solely for adjudicating show cause notices and connected proceedings related to M/s. Gouri International Inc., centralising jurisdiction over those specific intelligence-originated matters.
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