Appointment of adjudicating Commissioner under Customs Act assigns Tokyo Plast show cause adjudication to Jawaharlal Nehru Port. The Central Government, exercising statutory powers under the Customs Act, appoints the Commissioner of Customs at Jawaharlal Nehru Port as the adjudicating authority to adjudicate cases concerning M/s Tokyo Plast arising from a specified show cause notice issued by the Commissioner of Customs (Export), with the appointment limited in scope to those proceedings.