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of <h1>Commissioner of Central Excise appointed as special adjudicator for customs issues under Customs Act, 1962.</h1> The Central Board of Excise and Customs, under the Customs Act, 1962, appoints the Commissioner of Central Excise (Adjudication) in New Delhi as a special adjudicator. This official is authorized to exercise powers and duties of the Commissioners of Customs at various locations, including Tughlakabad, Nhava Sheva, and New Delhi, for adjudicating matters related to a show cause notice issued to M/s Elegant Industries and M/s Elegant International. This notice was originally issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, concerning specific customs issues.
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