Common adjudicating authority appointment designates a Customs Commissioner to adjudicate specified show cause notices under the Customs Act. The Central Government appointed the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi, to perform specified Commissioner of Customs functions at New Custom House (Import), Mumbai and at Air Cargo Complexes in New Delhi and Sahar, Mumbai, for the sole purpose of adjudicating show cause notices issued against a defined list of named parties, the appointment being effected under the statutory power to delegate adjudicatory authority under the Customs Act.