Appointment of Common Adjudicating Authority consolidates adjudication of specified customs show cause proceedings under the Customs Act. The Central Board of Excise and Customs, under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, appoints the Commissioner of Central Excise, Customs and Service Tax, C.R. Building, Mananchira, Calicut as the Common Adjudicating Authority to exercise the powers and discharge duties of the Commissioner of Customs, Willingdon Island, Cochin, and the Commissioner at Calicut for adjudicating matters related to the show cause notice issued to M/s Bluebell India Traders and related proceedings.