Common adjudicating authority appointed for multiple customs show cause notices against one noticee under the Customs Act. Common adjudicating authority appointed for multiple show cause notices issued to M/s. Control Components India (P) Ltd. under the Customs Act, 1962. The designated customs officer is empowered to exercise the powers and discharge the duties of the officers named in the notices, so that the notices concerning the same noticee are adjudicated before a single authority. The notification records the noticee, the relevant show cause notices, the original adjudicating authorities, and the appointed common adjudicating authority.