Appointment of Commissioner of Customs: central government designates an officer to adjudicate a specified show cause notice. The Central Government designates the Commissioner of Customs (ICD), Tughlakabad, New Delhi to act as the Commissioner of Customs (Export Promotion), New Custom House, Ballard Estate, Mumbai for the sole purpose of adjudicating a specified show-cause notice issued to a named exporter by the Directorate of Revenue Intelligence, thereby transferring the proper officer and adjudicating authority functions for that proceeding to the designated officer.