Common adjudicating authority appointed to adjudicate DRI-issued show cause notices across specified customs jurisdictions. The Central Board of Excise and Customs appoints a common adjudicating authority, namely the Commissioner of Central Excise (Adjudication), New Custom House, New Delhi, to exercise the powers and duties of specified Commissioners of Customs for the limited purpose of adjudicating the show cause notice issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, in relation to Sanjay Dogra and others.