Common Adjudicating Authority assignment transfers a DRI show cause notice to a Commissioner for adjudication under customs law. A show cause notice issued by a revenue investigation zonal unit is assigned, pursuant to statutory delegation and notification-based authority under the Customs Act, to the Commissioner of Customs (Port) Kolkata for adjudication, with copies circulated to the originating unit, another customs commissioner and the electronic portal for administrative record-keeping.
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 assignment transfers a DRI show cause notice to a Commissioner for adjudication under customs law.
A show cause notice issued by a revenue investigation zonal unit is assigned, pursuant to statutory delegation and notification-based authority under the Customs Act, to the Commissioner of Customs (Port) Kolkata for adjudication, with copies circulated to the originating unit, another customs commissioner and the electronic portal for administrative record-keeping.
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