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<h1>DRI Notification Appoints Common Adjudicating Authority for M/s. Divine Overseas Case Under Customs Act, 1962.</h1> The Directorate of Revenue Intelligence, under the Ministry of Finance, has issued Notification No. 54/2020-Customs (N.T./CAA/DRI) dated October 9, 2020, appointing a Common Adjudicating Authority (CAA). This authority will oversee the adjudication of a show cause notice related to M/s. Divine Overseas and six others. The appointed officer, listed in the notification, will exercise powers and duties for adjudication purposes, replacing the previous adjudicating authorities. The notification aligns with prior amendments and is issued under the Customs Act, 1962.