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        Central Excise

        Inclusion of Show Cause Notice 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; Issuing Clarifications-reg

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        Call Book inclusion for show cause notices: transfer by revenue intelligence and preventive customs officers pending final Supreme Court disposal. The Board directs that the Supreme Court's interim stay on the Delhi High Court judgment does not change administrative practice: all show cause notices covered by that judgment must remain in the Call Book until final disposal of the Department's SLP. Further, all SCNs issued by revenue intelligence, customs investigation and preventive formations seeking duty for prior-period claims and pending adjudication must be transferred to the Call Book irrespective of the SCN issuance date, pending final disposal of the SLP.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Call Book inclusion for show cause notices: transfer by revenue intelligence and preventive customs officers pending final Supreme Court disposal.

                                The Board directs that the Supreme Court's interim stay on the Delhi High Court judgment does not change administrative practice: all show cause notices covered by that judgment must remain in the Call Book until final disposal of the Department's SLP. Further, all SCNs issued by revenue intelligence, customs investigation and preventive formations seeking duty for prior-period claims and pending adjudication must be transferred to the Call Book irrespective of the SCN issuance date, pending final disposal of the SLP.





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                                ActsIncome Tax
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