Inclusion of Show Cause Notices issued in relation to sub-section (11) of Section 28 of the Customs Act, 1962 on the competency of officers of DGDRI, DGCEI and Customs (Prev.), in the "Call Book"

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..... of Excise Customs (Legal Cell) 'C' Wing, 5 th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 29 th June, 2016 Instruction To 1. All the Principal Chief Commissioners/ Chief Commissioners of Central Excise, Customs Service Tax 2. The DG, DRI/CEI 3. Web-master, CBEC Madam/Sir, Subject: Inclusion o .....

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..... n this regard it may be mentioned that the amendment in Section 28 (11) of the Customs Act, 1962 was brought out by the Government, after the decision of Supreme Court in Commissioner of Customs vs Sayed Ali (2011) 3 SCC 537 , wherein it was held that Customs Preventive Officers are not proper officers to issue Show Cause Notice u/ s 28 of Customs Act, 1962 . Vide Notification No.44/2011 .....

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..... cided to file an SLP in the case i.e. W.P.No.441/2013 before the Hon'ble Supreme Court. 3. In view of the above, field formations are requested to transfer all the SCNs issued by DRI, DGCEI, SIIB, Preventive prior to 06.07.2011 and which are pending adjudication to the Call Book , till disposal of the matter in the Supreme Court. 4. Difficulties faced, if any, in implementation of th .....

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