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    <description>Under section 4 and section 5 of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi as a common adjudicating authority to exercise the powers and discharge the duties of the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad, Maharashtra for adjudication of matters relating to the show cause notice concerning M/s Gupta Oils and Chemicals Company and others.</description>
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