Common Adjudicating Authority assignment: show cause notice transferred to the designated Commissioner for adjudication proceedings. Pursuant to the Notification issued under the Customs Act, the Board assigns the Show Cause Notice in the matter of M/s KY Enterprises and others to the Commissioner, Inland Container Depot (ICD), Tughlakabad, New Delhi, for the purpose of adjudication, thereby designating the Commissioner as the Common Adjudicating Authority and notifying relevant enforcement and customs offices of the transfer for coordination and service.