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<h1>Common Adjudicating Authority appointed to adjudicate a show cause notice involving import-related proceedings against a specified company.</h1> A Commissioner of Customs (Imports), Air Cargo Complex, Sahar, Mumbai is authorised under section 4(1) of the Customs Act, 1962 to act as Commissioner of Customs at Chennai Airport and as Commissioner of Customs, Air Cargo-Import and General, New Delhi for adjudicating matters arising from a specified show cause notice issued to M/s. United Racing & Bloodstock Breeders Ltd., Bangalore by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.