Appointment of Common Adjudicating Authority under Customs Act delegates adjudication of specified show cause notices to a single commissioner. The Central Board of Excise and Customs appoints the Commissioner of Customs, Pune to act as a Common Adjudicating Authority for specified show cause notices issued to M/s. Hoganas India Limited and others, delegating the adjudicatory functions of the named Commissioners under sub-section (1) of section 4 of the Customs Act for the matters listed in the notification's Table.