Assignment of adjudication: show cause notice transferred to designated adjudicating authority for adjudication under customs law. The Board, under powers conferred by the customs non tariff notification made under the Customs Act, assigns a show cause notice issued by the Directorate of Revenue Intelligence in the matter of Maa Jawala Enterprises and others to the Commissioner as the Common Adjudicating Authority, transferring responsibility to that office to adjudicate the notice.