Adjudication jurisdiction clarified: allocation of import and export adjudication to specified sections and a Centralised Adjudication Cell. A Centralised Adjudication Cell will handle adjudication of cases at Commissioner and Additional/Joint Commissioner competency levels, while Sections/Assessment Groups will issue Show Cause Notices, adjudicate matters within their assigned scope, and carry out recovery and enforcement; import cases follow document filing and classification/value rules for allocation, and export cases are allocated to specified sections by export scheme with the highest duty/incentive determining jurisdiction when multiple schemes are involved.