Appointment of commissioners establishes nationwide adjudication jurisdiction for designated Principal Commissioners of Customs to hear assigned customs cases. The Board appoints the Commissioner of Customs (Adjudication) at Mumbai, Chennai, Delhi and Kolkata as Principal Commissioner of Customs or Commissioner of Customs, as the case may be, each having jurisdiction over the whole of India, for the purposes of adjudicating cases assigned to them by the Board under the statutory powers conferred by the Customs Act.