Assignment of Show Cause Notice transfers adjudication responsibility under the Customs Act to the port customs commissioner. Assignment of a Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import), Sahar Air Cargo Complex, Mumbai, under powers conferred by the Notification issued under section 4(1) of the Customs Act, 1962, thereby transferring adjudication responsibility in the matter of M/s Inter-Continental (India) & Others.