Common adjudicating authority assignment transfers adjudication responsibility to the designated Commissioner of Customs for a show cause notice. The Board, relying on the delegated notification under the Customs Act, assigns a Show Cause Notice issued by a revenue intelligence unit to a designated Commissioner of Customs as the Common Adjudicating Authority for adjudication, and circulates the assignment to relevant enforcement and customs offices for procedural coordination.
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 adjudication responsibility to the designated Commissioner of Customs for a show cause notice.
The Board, relying on the delegated notification under the Customs Act, assigns a Show Cause Notice issued by a revenue intelligence unit to a designated Commissioner of Customs as the Common Adjudicating Authority for adjudication, and circulates the assignment to relevant enforcement and customs offices for procedural coordination.
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