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<h1>Common Adjudicating Authority Appointed for Customs Cases Involving M/s. Penta Gold Limited Under Customs Act, 1962.</h1> The Central Board of Indirect Taxes and Customs has appointed a Common Adjudicating Authority for the adjudication of Show Cause Notices under the Customs Act, 1962. The notification designates the Commissioner of Customs, Airport Special Cargo (APSC), Mumbai, to handle cases involving M/s. Penta Gold Limited, Mumbai, and others. The cases pertain to notices issued by the Principal Commissioner or Commissioner of Customs (Preventive) in Mumbai and the Additional or Joint Commissioner of Customs (Preventive) in Kolkata. This appointment is effective from the date of publication in the Official Gazette.