Common adjudicating authority assignment transfers show cause notices to the Commissioner of Customs for adjudication in a customs case. Pursuant to the Notification under section 4 of the Customs Act, 1962, the Board assigns two show cause notices concerning M/s Deco Gold Electronics Ltd. to the Commissioner of Customs, Custom House, Kandla for adjudication, designating that office as the Common Adjudicating Authority for these matters and documenting administrative recipients for service.