Common Adjudicating Authority appointment empowers Additional Commissioner to adjudicate specified customs show cause notices. The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, appoints the Additional Commissioner of Customs, Custom House, Kolkata, as the Common Adjudicating Authority to exercise powers and discharge duties to adjudicate the show cause notices issued in relation to M/s JMT Auto Limited and others.