Common Adjudicating Authority appointed to consolidate adjudication of show cause notices against M/s Aardwolf Material Handling. The Central Board of Indirect Taxes and Customs appoints a Common Adjudicating Authority under section 4 read with section 3 and sections 5(1) and 5(1A) of the Customs Act, 1962 to exercise the powers and discharge duties of the originally named adjudicating authority for specified show cause notices issued to M/s Aardwolf Material Handling Pvt. Ltd., as identified in the notification table.