Appointment of common adjudicating authority under Customs Act centralises adjudication of specified import related show cause matters. The Central Board of Excise and Customs appoints the Commissioner of Customs (Imports), Chennai, under sections 4(1) and 5(1) of the Customs Act, 1962, as common adjudicating authority to adjudicate and investigate the specific import related show cause matters listed in the Table, centralising responsibility for inquiries originally handled by various Commissioners for the identified parties and file references.
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 common adjudicating authority under Customs Act centralises adjudication of specified import related show cause matters.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Imports), Chennai, under sections 4(1) and 5(1) of the Customs Act, 1962, as common adjudicating authority to adjudicate and investigate the specific import related show cause matters listed in the Table, centralising responsibility for inquiries originally handled by various Commissioners for the identified parties and file references.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
