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TMI BlogAdjudication of appraising related Show Cause Notices- regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. Director General of Revenue Intelligence. Director General of Central Excise Intelligence. All Directors General. Subject: Adjudication of appraising related Show Cause Notices- regarding. Sir / Madam, Consequent to the judgement of Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were assigned the functions of the 'proper officer' for the purposes of Sections 17 and 28 of the said Act. -2- F. No.437/143/2009-Cus.IV 3. To address the issue of validity of Show Cause Notices issued prior to 06.07.2011, which was likely to be adversely impacted by the said judgment of the Hon'ble Supreme Court, a suitable legislative change was proposed. In this regard, the President has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s section." 4. Accordingly, as per the amended Section 28 of the Customs Act, 1962 Show Cause Notices issued prior to 06.07.2011 by officers of Customs, which would include officers of Commissionerates of Customs (Preventive), Directorate General of Revenue Intelligence (DRI), Directorate General of Central Excise Intelligence and similarly placed officers stand validated since these officers ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.07.2011 and amended Section 28 of the Customs Act, 1962, the Instruction F.No.437/143/2009-Cus.IV(pt) dated 15.04.2011 is no longer necessary. Hence, the said Instruction dated 15.04.2011 stands withdrawn with immediate effect. 7. Pending Show Cause Notices and cases before adjudicating authorities and before appellate and judicial authorities may be dealt with on the basis of the legal posit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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