Home Circulars & Notifications CBIC Directs Jurisdictional Commissioners To Issues SCNs For Investigation Under Customs

CBIC Directs Jurisdictional Commissioners To Issues SCNs For Investigation Under Customs

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CBIC Directs Jurisdictional Commissioners To Issues SCNs For Investigation Under Customs
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The Central Board of Indirect Taxes and Customs (CBIC) on Wednesday has issued instructions that all fresh Show Cause Notices (SCNs) in cases presently under investigation by the Directorate of Revenue Intelligence (DRI) will be issued by jurisdictional commissionerates from where imports have taken place.

The recent judgement of Supreme Court in the case of M/s Canon India Private Limited Vs Commissioner of Customs has brought out an important ruling that the Additional Director General (ADG) of Directorate of Revenue Intelligence (DRI) is not the proper officer to issue Show Cause Notice (SCN) under sub-section (4) of section 28 of the Customs Act, 1962. The Apex Court has concluded that the entire proceeding in the present case initiated by ADG (DRI) by issuing SCN, as invalid and without any authority of law. The Apex Court has accordingly set aside the subject SCN.

Further, the attention is drawn to the specific reference for seeking Board’s direction with respect to SCN dated 19.03.2019 against Sh. Anil Aggarwal and 11 others where the adjudication of the SCN would get barred by the limitation of time on 18th March, 2021 under sub-section (9) of section 28 of the Customs Act, 1962, on account of the inability to proceed further due to the said judgement of the Supreme Court.

“The matter has been examined. The implications of the said judgement are under active examination in the Board. Therefore, the Board has decided that for the present and until further directions, the said SCN may be kept pending.” the instruction said.

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