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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>Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices to a designated Commissioner.</h1> The Central Board of Excise and Customs, under sub-section (1) of section 5 of the Customs Act, 1962, designates the Commissioner (Adjudication), New Custom House, New Delhi as the Common Adjudicating Authority to exercise adjudication powers and discharge duties in respect of the specific show cause notices listed in the Table concerning M/s SAP India Systems, Applications and Products in Data Processing Pvt. Ltd., Mumbai; the Table identifies each notice and its original issuing authority at CSI Airport, Mumbai.

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