Assignment of Show Cause Notice assigned for adjudication under the Customs Act to the designated adjudicating authority. The Central Board assigns the Show Cause Notice concerning M/s Cortel India to the Commissioner of Customs at the Inland Container Depot, Tughlakabad for adjudication, relying on powers conferred by the Notification issued under section 4 of the Customs Act and thereby designating that commissionerate as the Common Adjudicating Authority; copies are sent to the issuing unit, the local commissionerate, the receiving commissionerate, and the board's electronic mailbox to effect administrative transmission.