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        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.

        <h1>Assignment of Adjudicating Authority: Board directs transfer of DRI show cause notice to Commissioner for adjudication under Customs Act.</h1> The Board, invoking Notification No.15/2002-Customs (N.T.) under section 4(1) of the Customs Act, assigns a Directorate-initiated show cause notice in the matter of M/s Eastern Silk Industries Ltd. to the Commissioner of Customs (Airport & Admn.), Custom House, Kolkata, for purpose of adjudication, thereby transferring adjudicatory authority to the named Commissioner under the Customs Act.

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