Nationwide Adjudication Authority appointed: Commissioners empowered to adjudicate customs cases under the Customs Act. The Central Board of Indirect Taxes and Customs appoints the Commissioners of Customs (Adjudication), Delhi and Mumbai as Principal Commissioner or Commissioner, each with nationwide jurisdiction and all powers under the Customs Act, 1962, to adjudicate cases assigned by the Board, including acting as proper officers under sections 28, 28AAA and Chapter X; the notification supersedes the 2003 notification except as to prior acts and comes into force on publication in the Official Gazette.