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    <description>A Common Adjudicating Authority is appointed by designating the Additional Commissioner or Joint Commissioner of Customs at Inland Container Depot (GRFL), Sahnewal, Ludhiana to exercise the powers and duties of both that office and the Additional Commissioner or Joint Commissioner of Customs at Custom House, Kandla for adjudication of show cause notice proceedings pertaining to M/s. Steelman Industries and others.</description>
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