Appointment of Common Adjudicating Authority centralizes adjudicatory powers for specified customs show cause proceedings. Under statutory authority, the Central Board appoints the Commissioner of Customs and Central Excise, Delhi IV, Faridabad as a Common Adjudicating Authority to exercise the powers and duties of specified Additional/Joint Commissioners solely for adjudicating the show cause proceedings arising from the notice concerning M/s. Garg Impex and related parties, as referenced in the relevant administrative file.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Common Adjudicating Authority centralizes adjudicatory powers for specified customs show cause proceedings.
Under statutory authority, the Central Board appoints the Commissioner of Customs and Central Excise, Delhi IV, Faridabad as a Common Adjudicating Authority to exercise the powers and duties of specified Additional/Joint Commissioners solely for adjudicating the show cause proceedings arising from the notice concerning M/s. Garg Impex and related parties, as referenced in the relevant administrative file.
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