Common Adjudicating Authority appointed to consolidate adjudication of specified Customs show cause proceedings. A Common Adjudicating Authority is appointed under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, designating the Joint Commissioner or Additional Commissioner of Customs, ICD (GRFL), Sahnewal, Ludhiana to exercise the powers and discharge the duties of both the Joint Commissioner, ICD (GRFL), Sahnewal and the Additional Commissioner, ICD Tughlaqabad, for adjudicating matters arising from the Show Cause Notice issued to M/s Aggarwal Ispat Udyog and others by the Directorate of Revenue Intelligence, Ludhiana Regional Unit.