Common adjudicating authority appointed to transfer adjudication of Shemaroo Entertainment show cause proceedings under Customs Act. The Central Board of Excise and Customs, invoking sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, appoints the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai as a common adjudicating authority to exercise the powers and duties of the Commissioner of Customs (Import), Indira Gandhi International Airport, New Delhi solely for adjudicating the show cause proceedings issued to M/s Shemaroo Entertainment Private Limited and others by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.