https://www.taxtmi.com/caselaws?id=398597 A common adjudicating authority under Circular No. 5/2016-Customs is required only where the prescribed precondition of multiple show cause notices from different customs locations is met. Where the matter concerns a single notice issued by Delhi Customs and no notice exists from another location, paragraph 9.2 does not apply and a direction to keep adjudication in abeyance cannot be sustained. The High Court quashed the impugned letter and directed that the show cause notice be adjudicated expeditiously in accordance with law. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 06 Feb 2021 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398597 A common adjudicating authority under Circular No. 5/2016-Customs is required only where the prescribed precondition of multiple show cause notices from different customs locations is met. Where the matter concerns a single notice issued by Delhi Customs and no notice exists from another location, paragraph 9.2 does not apply and a direction to keep adjudication in abeyance cannot be sustained. The High Court quashed the impugned letter and directed that the show cause notice be adjudicated expeditiously in accordance with law. Case-Laws Customs Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398597