Appointment of special adjudicators reallocates adjudicatory jurisdiction for specified customs show cause notices. The Central Board, invoking section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Import), New Customs House, Mumbai, to act additionally as Commissioner of Customs (General), New Customs House, and as Commissioner of Customs (Port), Kolkata, solely for adjudicating specified show cause notices issued by the investigating unit against a named taxpayer and others, thereby reallocating jurisdiction and administrative responsibility for those adjudications.
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.
Appointment of special adjudicators reallocates adjudicatory jurisdiction for specified customs show cause notices.
The Central Board, invoking section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Import), New Customs House, Mumbai, to act additionally as Commissioner of Customs (General), New Customs House, and as Commissioner of Customs (Port), Kolkata, solely for adjudicating specified show cause notices issued by the investigating unit against a named taxpayer and others, thereby reallocating jurisdiction and administrative responsibility for those adjudications.
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