As per Sec 2(1) of the Customs Act, 1962, adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include:

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Syllabus: (with weightage)

A. Canons of Taxation - Indirect Tax GST 80%
B. Customs Laws 20%

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As per Sec 2(1) of the Customs Act, 1962, adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include: