Common Adjudicating Authority appointed to adjudicate show-cause notices under section 4(1) of the Customs Act. Appointment of a Common Adjudicating Authority under the Customs Act empowers an officer of one customs establishment to act for another solely to adjudicate specified show-cause notices issued by the revenue intelligence function concerning named parties; the notification confines the delegation to those adjudicatory matters without altering substantive law or wider institutional competences.
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Provisions expressly mentioned in the judgment/order text.
Common Adjudicating Authority appointed to adjudicate show-cause notices under section 4(1) of the Customs Act.
Appointment of a Common Adjudicating Authority under the Customs Act empowers an officer of one customs establishment to act for another solely to adjudicate specified show-cause notices issued by the revenue intelligence function concerning named parties; the notification confines the delegation to those adjudicatory matters without altering substantive law or wider institutional competences.
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