Common adjudicating authority appointment enables a Commissioner to adjudicate show cause notices arising from import revenue investigations. The Central Board of Excise and Customs, using powers under sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, appoints the Commissioner of Customs (Adjudication), Mumbai as a common adjudicating authority to exercise the powers and duties of specified import adjudicating officers for adjudicating show cause notices relating to M/s. Deep Overseas and others issued by a revenue investigation unit at Nhava Sheva.
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Provisions expressly mentioned in the judgment/order text.
Common adjudicating authority appointment enables a Commissioner to adjudicate show cause notices arising from import revenue investigations.
The Central Board of Excise and Customs, using powers under sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, appoints the Commissioner of Customs (Adjudication), Mumbai as a common adjudicating authority to exercise the powers and duties of specified import adjudicating officers for adjudicating show cause notices relating to M/s. Deep Overseas and others issued by a revenue investigation unit at Nhava Sheva.
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