Common Adjudicating Authority appointed to transfer specified show cause notices to the Customs Commissioner for adjudication. The Board directs that identified show cause notices issued by the Directorate be forwarded to the Commissioner (Adjudication), Mumbai, who will act as the proper officer for adjudication, thereby designating the receiving adjudicating office as the competent authority to conduct proceedings and determine liability arising from those notices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority appointed to transfer specified show cause notices to the Customs Commissioner for adjudication.
The Board directs that identified show cause notices issued by the Directorate be forwarded to the Commissioner (Adjudication), Mumbai, who will act as the proper officer for adjudication, thereby designating the receiving adjudicating office as the competent authority to conduct proceedings and determine liability arising from those notices.
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