Common Adjudicating Authority assignment transfers a Show Cause Notice to a customs commissioner for adjudication under customs law. The Board, invoking the customs notification under the Customs Act, assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in the case of M/s Kobelco Construction Equipment India Pvt. Ltd. to the Commissioner of Customs (Seaport - Import), Custom House, Chennai for adjudication, and directs circulation of the order to relevant customs formations and the issuing unit for administrative coordination.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority assignment transfers a Show Cause Notice to a customs commissioner for adjudication under customs law.
The Board, invoking the customs notification under the Customs Act, assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in the case of M/s Kobelco Construction Equipment India Pvt. Ltd. to the Commissioner of Customs (Seaport - Import), Custom House, Chennai for adjudication, and directs circulation of the order to relevant customs formations and the issuing unit for administrative coordination.
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