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<h1>Commissioner of Customs Amritsar Appointed Common Adjudicating Authority for Chandigarh Case under Customs Act, 1962</h1> The Central Board of Excise and Customs appoints the Commissioner of Customs at The Mall, Amritsar, as the common adjudicating authority under the Customs Act, 1962. This appointment allows the Commissioner to exercise powers and perform duties typically assigned to the Deputy Assistant Commissioner of Customs at the Inland Container Depot, Tughlakabad, New Delhi. The role involves adjudicating matters related to a Show Cause Notice issued to a company in Chandigarh by the Directorate of Revenue Intelligence. This notification is effective as of May 6, 2009.