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of <h1>Customs Act SCNs Issued Before 2011 Moved to Call Book Awaiting Supreme Court Decision on Officer Competency.</h1> The circular addresses the inclusion of Show Cause Notices (SCNs) related to sub-section (11) of Section 28 of the Customs Act, 1962, concerning the competency of officers from DGDRI, DGCEI, and Customs (Prev.), into the 'Call Book.' Following a Delhi High Court ruling on 03.05.2016, which questioned the validity of SCNs issued by officers not deemed 'proper officers' for the period before 8th April 2011, the Board decided to file a Special Leave Petition (SLP) in the Supreme Court. Pending SCNs issued before 06.07.2011 are to be transferred to the Call Book until the Supreme Court's decision.
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