Appointment of Common Adjudicating Authority assigns a show cause notice to the designated customs commissioner for adjudication. The Board assigns the Show Cause Notice in the referenced matter to the Commissioner of Customs (Port), Custom House, Strand Road, Kolkata for adjudication under the Customs Act, 1962 pursuant to the Notification issued under section 4(1); the order delegates adjudicatory responsibility from the issuing intelligence unit to the designated customs adjudicating authority and directs transmission of the assignment to listed recipients for service and record.