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of <h1>Commissioner of Customs (Port), Kolkata, appointed to adjudicate matters under Customs Act, 1962, involving a Show Cause Notice.</h1> The Central Board of Excise and Customs, under the Customs Act, 1962, appoints the Commissioner of Customs (Port), Kolkata, as the common adjudicating authority. This appointment enables the Commissioner to exercise powers and fulfill duties of the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Mumbai. The role involves adjudicating matters related to a Show Cause Notice issued to a company in Kolkata, as referenced in a 2008 document by the Directorate General of Revenue Intelligence, Kolkata Zonal Unit.
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