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    <description>The Central Board of Excise and Customs, under section 4(1) and section 5(1) of the Customs Act, 1962, appoints the Additional Commissioner or Joint Commissioner of Customs (Adjudication) at the Bengaluru adjudication establishment as the Common Adjudicating Authority to exercise the powers and duties of the Additional/Joint Commissioner and the Deputy/Assistant Commissioner (Adjudication) for adjudicating show cause notices issued by the Directorate of Revenue Intelligence&#039;s regional unit to the named importer.</description>
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