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<h1>Customs Commissioner Appointed as Common Adjudicating Authority for Show Cause Notices under Customs Act Sections 4 and 5</h1> The Central Board of Excise and Customs appoints the Commissioner of Customs at the Inland Container Depot, Tughlakabad, New Delhi, as the common adjudicating authority. This appointment is made under the powers granted by sections 4 and 5 of the Customs Act, 1962. The Commissioner will handle adjudication related to Show Cause Notices issued to certain companies in New Delhi, originally under the jurisdiction of the Commissioner of Customs (Import) at Jawaharlal Nehru Custom House, Maharashtra. These notices were issued by the Directorate of Revenue Intelligence on July 1 and July 3, 2008.