Assignment of show cause notice to designated customs commissioner enables adjudication under the Customs Act by port authorities. Pursuant to the statutory notification under section 4(1) of the Customs Act, the Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in respect of M/s Vedika Metals Private Ltd. to the Commissioner of Customs (Port), Kolkata for adjudication, directing transfer of adjudicatory responsibility and circulating copies to the issuing unit and relevant customs officials for implementation.