Extension of adjudication period under Customs Act permits a further year for determining duty or interest for specified show cause notices. The Director General, Revenue Intelligence extends the adjudication period by a further year for determination of duty or interest in respect of specified show cause notices, effective from the expiry of the initial one year period, limited to matters for which a Common Adjudicating Authority has been appointed, and lists the noticees, their SCNs, and prior notifications appointing the Common Adjudicating Authority.