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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>Appointment of adjudicating authority under Customs Act enables Commissioner to adjudicate SCN against M/s Girnar Impex.</h1> The Central Board of Excise and Customs appointed the Commissioner of Customs, Custom House, Amritsar to act as Commissioner of Customs (ICD), Tughlakabad, exercising powers under section 4(1) of the Customs Act, 1962, for adjudication of the show cause notice issued by the Directorate of Revenue Intelligence, Ludhiana Regional Unit, concerning M/s Girnar Impex Limited and others (DRI F.No. 856(09) LDH/Pt.V/2005/7664-7714 dated 28 February 2005).

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