https://www.taxtmi.com/caselaws?id=364715 The court upheld the appointment of the Common Adjudicating Authority (CAA) by the Deputy Director and validated Circular No.18/2015-cus for cases involving duty of Rs. 5 Crores and above. It affirmed the jurisdiction of the Principal Director General to appoint officers for adjudication, dismissing challenges to the show cause notice and the Deputy Director's authority. The court clarified the interpretation of Notification No.40 of 2012-Customs (N.T.) and distinguished the case from a Kolkata High Court decision. Overall, the court dismissed the writ petition, endorsing adherence to established procedures and guidelines in customs adjudication for efficient resolution and trade revenue protection. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364715 The court upheld the appointment of the Common Adjudicating Authority (CAA) by the Deputy Director and validated Circular No.18/2015-cus for cases involving duty of Rs. 5 Crores and above. It affirmed the jurisdiction of the Principal Director General to appoint officers for adjudication, dismissing challenges to the show cause notice and the Deputy Director's authority. The court clarified the interpretation of Notification No.40 of 2012-Customs (N.T.) and distinguished the case from a Kolkata High Court decision. Overall, the court dismissed the writ petition, endorsing adherence to established procedures and guidelines in customs adjudication for efficient resolution and trade revenue protection. Case-Laws Customs Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364715