Common Adjudicating Authority appointment centralises customs show cause notice adjudication under delegated adjudicatory powers. The Central Board of Indirect Taxes and Customs, under sections 3, 4(1) and 5(1)/5(1A) of the Customs Act, 1962, appoints specified senior customs officers as the Common Adjudicating Authority to exercise powers and discharge duties for adjudication of the show cause notices listed in the TABLE against the named noticees; the TABLE matches each noticee and SCN with the authorised adjudicating officer, and the appointment takes effect from publication in the Official Gazette.