Appointment of common adjudicating authority transfers adjudication jurisdiction for a specified customs show cause notice. The Central Board of Excise and Customs, invoking powers under the Customs Act, appoints the Commissioner of Customs (Import), Jawaharlal Nehru Customs House as common adjudicating authority to exercise the powers and duties of the Commissioner of Customs (Port Import), Air Cargo Complex, solely for adjudication of a specified show cause notice issued by the investigative agency, thereby transferring jurisdiction and procedural responsibility for that matter to the designated authority.