Common adjudicating authority appointed to exercise commissioners' powers for adjudication of a show cause notice concerning M/s Navyuga. Using powers under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, the Central Board of Excise and Customs appoints the Commissioner of Customs (Import), Mumbai Port, New Customs House, Ballard Estate, Mumbai to act as a common adjudicating authority to exercise the powers and discharge the duties of the Commissioners of Customs at Nhava Sheva and Chennai for adjudicating matters arising from the show cause notice issued to M/s Navyuga Engineering Company Limited by the Additional Director General, Directorate General of Revenue Intelligence, Mumbai Zonal Unit.