Common Adjudicating Authority: show-cause notice assigned to Commissioner for adjudication under Customs Act by Board order. The Central Board of Excise & Customs assigns a Show Cause Notice concerning M/s J.K. Enterprises and others to the Commissioner of Customs (Seaport Import) as the Common Adjudicating Authority, effecting an administrative transfer from the investigative unit to the designated adjudicating authority so the Commissioner may conduct statutory adjudication under the Customs Act.