Appointment under Customs Act: Commissioner designated to adjudicate a Directorate-issued show cause notice to specified parties. The Central Board of Excise and Customs designates the Commissioner of Customs, Ahmedabad to act as the Commissioners of Customs for Kandla, Cochin, Chennai and Jamnagar to adjudicate a specified show cause notice issued to M/s M.K. Industries and others, conferring on the designated Commissioner authority to hear and determine matters arising from that notice under the statutory appointment power.