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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>Common adjudicating authority appointment transfers adjudicatory powers to Mumbai Customs Commissioner to decide specified show cause notice.</h1> The Central Board of Excise and Customs, exercising powers under the Customs Act, appoints the Commissioner of Customs (Imports), New Customs House, Mumbai as a common adjudicating authority to exercise the powers and discharge the duties of the specified Commissioners of Customs for adjudicating the show cause notice issued by the Directorate General of Revenue Intelligence against M/s Samay Electronic Private Limited.

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