Appointment of Adjudicating Authority: Commissioner designated to adjudicate DRI-issued show cause notices against specified parties. The Central Board of Excise and Customs designates the Commissioner of Customs (Administration and Airport) to act as Commissioner of Central Excise, Kolkata III and as Commissioner of Customs (Port) for adjudicating show cause notices issued by the Directorate of Revenue Intelligence concerning M/s. Ruia Cotex Limited and other specified parties, pursuant to powers under the Customs Act and Central Excise Rules.