Special adjudicator appointment empowers a Central Excise Commissioner to exercise customs adjudication powers in DRI show cause proceedings. The Central Board of Excise and Customs, under Sections 4 and 5 of the Customs Act, appointed the Commissioner of Central Excise, Goa as Special Adjudicator empowered to exercise the powers and discharge the duties of the Commissioner of Customs, Port Import, Chennai for adjudicating specified show cause notices issued by the Directorate of Revenue Intelligence relating to Twenty First Century Wire Road Ltd. and others, thereby temporarily transferring adjudicatory competence for those matters to the designated officer.
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Provisions expressly mentioned in the judgment/order text.
Special adjudicator appointment empowers a Central Excise Commissioner to exercise customs adjudication powers in DRI show cause proceedings.
The Central Board of Excise and Customs, under Sections 4 and 5 of the Customs Act, appointed the Commissioner of Central Excise, Goa as Special Adjudicator empowered to exercise the powers and discharge the duties of the Commissioner of Customs, Port Import, Chennai for adjudicating specified show cause notices issued by the Directorate of Revenue Intelligence relating to Twenty First Century Wire Road Ltd. and others, thereby temporarily transferring adjudicatory competence for those matters to the designated officer.
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