Customs adjudication, EOU duty demand assignments: This notification prescribe revised procedures for adjudicating pending cases related to 100% Export Oriented Undertakings (EOUs) where both customs and central excise duties are demanded. Previously, these cases were handled by Central Excise Officers. This notification specifies the assignment of de-novo adjudications for cases that have been remanded. Notices involving an aggregate duty up to ₹5 lakhs will be handled by a Deputy or Assistant Commissioner of Customs. Cases with an aggregate duty up to ₹50 lakhs will be assigned to an Additional or Joint Commissioner of Customs. For demands exceeding ₹50 lakhs, the adjudication will be carried out by a Principal Commissioner or Commissioner of Customs.