Assignment of Show Cause Notice transfers adjudication to the designated Common Adjudicating Authority under Customs delegation. Assignment of a Show Cause Notice issued by the Directorate of Revenue Intelligence is made under Notification No. 15/2002 Customs (N.T.) and the delegation in the Customs Act, transferring adjudication responsibility to the Commissioner of Customs (Import), New Custom House, Mumbai as the Common Adjudicating Authority.