Adjudication authority expanded: specified DRI and DGCEI officers may now adjudicate show cause notices under section 28. Specified officers of DRI and DGCEI are authorised to adjudicate cases where show cause notices for short levy or non levy of customs duty have been issued, modifying the earlier Board Circular that had precluded DRI/DGCEI officers from exercising adjudicatory authority despite being designated as proper officers; the change follows creation of Commissioner level posts for adjudication and administrative issues may be reported to the Board.