Common Adjudicating Authority appointment centralises adjudication for a specified customs show cause notice. Appointment of a Common Adjudicating Authority empowers the Commissioner of Customs (Imports), Jawahar Customs House, Nhava Sheva to act as the Commissioner of Customs (Import) and Commissioner of Customs (Export), New Custom House, Mumbai, solely for adjudicating matters arising from the show cause notice issued by the Directorate of Revenue Intelligence to M/s. Vastupal Tejpal (India) and others.