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<h1>Commissioner of Customs (Adjudication) appointed as common adjudicator under Customs Act, 1962, Sections 4(1) & 5(1).</h1> The Central Board of Excise and Customs has appointed the Commissioner of Customs (Adjudication), Mumbai, as the common adjudicating authority. This appointment is under the powers conferred by the Customs Act, 1962, specifically sections 4(1) and 5(1). The Commissioner will exercise powers and discharge duties for the Additional Commissioner of Customs at the Inland Container Depot, Tughlakabad, New Delhi, and the Additional Commissioner of Customs (Import) at Jawaharlal Nehru Port Trust, Nhava Sheva, Maharashtra. This role involves adjudicating matters related to a Show Cause Notice issued to a trading company and others by the Directorate of Revenue Intelligence, Delhi.