Adjudicating authority appointment assigns a Commissioner to hear show cause proceedings arising from a DRI investigation. Pursuant to section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Mumbai to act as Commissioner of Customs, Mumbai Sea Port for adjudication of matters arising from a show cause notice issued by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit concerning M/s Spectrum Fabrics and others; the notification transfers adjudicatory jurisdiction to the appointed Commissioner for the referenced investigation file.