What do you mean by the following specific terms used within the meaning of the customs Act, 1962: Adjudicating Authority

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2017
What do you mean by the following specific terms used within the meaning of the customs Act, 1962: Adjudicating Authority

Answer & Explanation:

"Adjudicating Authority" means any Authority competent to pass any order on decision under this act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal.

Topics: Customs Act, 1962

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