Adjudicatory jurisdiction: Commissioners appointed with nationwide authority to adjudicate customs cases assigned by the central board. The Central Government, under sub section (1) of section 4 of the Customs Act, appointed the Commissioners of Customs (Adjudications) at Bombay, Delhi and Chennai as Commissioners of Customs each having jurisdiction over the whole of India to adjudicate cases assigned to them by the Central Board of Excise and Customs.