Appointment of Common Adjudicating Authority: Commissioner of Customs designated to adjudicate specified show cause proceedings under Customs Act. The Commissioner of Customs, Inland Container Depot, Tughlakabad is appointed as the common adjudicating authority to exercise the powers and discharge the duties of the Commissioner of Customs, Kolkata Customs House (Sea Cargo) for adjudicating the specified show cause notice issued to M/s Rudra Enterprises; the designation is made under the statutory provisions of the Customs Act and applies solely to the identified proceeding.