Assignment of Show Cause Notice to Commissioner of Customs for adjudication under the Customs Act. In exercise of powers under section 4(1) of the Customs Act read with Notification No.15/2002-Customs (N.T.), a show cause notice issued by the Directorate of Revenue Intelligence is assigned to the Commissioner of Customs, Ahmedabad as the Common Adjudicating Authority/proper officer to undertake adjudication, with the order circulated to relevant customs formations to effect jurisdictional allocation and enable the statutory adjudicatory process.