Common adjudicating authority appointment under Customs Act transfers adjudicatory powers for revenue investigation notices. Pursuant to sections 4(1) and 5(1) of the Customs Act, the Central Board of Excise and Customs appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi as the common adjudicating authority to exercise the powers and discharge the duties of another Commissioner of Customs for the purpose of adjudicating a Show Cause Notice arising from a revenue intelligence investigation.
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Provisions expressly mentioned in the judgment/order text.
Common adjudicating authority appointment under Customs Act transfers adjudicatory powers for revenue investigation notices.
Pursuant to sections 4(1) and 5(1) of the Customs Act, the Central Board of Excise and Customs appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi as the common adjudicating authority to exercise the powers and discharge the duties of another Commissioner of Customs for the purpose of adjudicating a Show Cause Notice arising from a revenue intelligence investigation.
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