Common Adjudicating Authority assignment for EOUs allocates de novo adjudication to customs officers by duty bands. Specification of a Common Adjudicating Authority mechanism assigns remanded notices involving both customs and central excise demands for hundred percent export oriented undertakings to jurisdictional customs officers for de novo adjudication under the Customs Act, with allocation by bands of aggregate duty to Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal Commissioners/Commissioners respectively; effective from publication in the Official Gazette.