Appointment of Adjudicating Authority: Commissioner of Customs empowered to adjudicate a show cause notice against M/s Vision Inc. Under the authority of section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), New Customs House, Mumbai to act also as Commissioner of Customs (Exports), New Customs House, Mumbai and as Commissioner of Customs at Coimbatore, Cochin and Tuticorin for the limited purpose of adjudicating matters arising from the show cause notice issued to M/s. Vision Inc. and others by the Assistant Director (CI).