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Which of the following can be treated as Adjudicating Authority under the Customs Act, 1962? (i) Board [Central Board of Indirect Taxes & Customs (CBIC)] (ii) Commissioner (Appeals) (iii) Appellate Tribunal (iv) Authority competent to pass any order or decision under the Act.Select the correct answer from the options given below:

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Which of the following can be treated as Adjudicating Authority under the Customs Act, 1962?<br /> (i) Board [Central Board of Indirect Taxes & Customs (CBIC)]<br /> (ii) Commissioner (Appeals)<br /> (iii) Appellate Tribunal<br /> (iv) Authority competent to pass any order or decision under the Act.<br />Select the correct answer from the options given below:






 
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