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<h1>Customs Commissioner Appointed as Common Adjudicating Authority for M/s Moser Baer Limited Show Cause Notice Under Customs Act 1962</h1> The Central Board of Excise and Customs has appointed the Commissioner of Customs at Chennai Airport and Air Cargo Integrated Export Cargo Complex, Meenambakkam, Chennai, as the common adjudicating authority. This appointment, effective under the Customs Act, 1962, allows the Commissioner to exercise powers and discharge duties for adjudicating matters related to a Show Cause Notice involving M/s Moser Baer Limited. The notice was issued by the Directorate of Revenue Intelligence, Mumbai Zonal Unit, on September 26, 2008. This authority extends to matters under the jurisdiction of the Commissioners of Customs in Mumbai and New Delhi.