Common Adjudicating Authority assignment: show cause notice reallocated to export customs commissioner for adjudication. The Board assigns the Show Cause Notice issued in respect of M/s Shree Krishna Impex to the Commissioner of Customs (Export), New Custom House, New Delhi for adjudication, effecting an administrative transfer of adjudicatory responsibility pursuant to Notification No. 15/2002-Customs (N.T.), as recorded and signed by the Under Secretary to the Government of India.