Common adjudicating authority appointed to consolidate adjudication of show cause notices and exercise statutory powers. The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, 1962, appoints the Joint Commissioner or Additional Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad, Maharashtra, as a common adjudicating authority to exercise the powers and discharge the duties of two named Additional Commissioners for adjudicating the show cause notices issued to M/s A.S. Enterprises by the Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad.