Common adjudicating authority centralises customs adjudication for specified show cause notices against named traders. A single Common Adjudicating Authority is appointed by the Central Board to centralise and exercise the adjudicatory powers of multiple Joint or Additional Commissioners of Customs at specified ports and customs houses for the sole purpose of adjudicating show cause notices issued to two named traders arising from a revenue intelligence investigation.
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Provisions expressly mentioned in the judgment/order text.
Common adjudicating authority centralises customs adjudication for specified show cause notices against named traders.
A single Common Adjudicating Authority is appointed by the Central Board to centralise and exercise the adjudicatory powers of multiple Joint or Additional Commissioners of Customs at specified ports and customs houses for the sole purpose of adjudicating show cause notices issued to two named traders arising from a revenue intelligence investigation.
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