Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Supreme Court Limits Show Cause Notices: Only Designated Customs Officers Can Issue u/s 28 of Customs Act.</h1> The circular from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, addresses the adjudication of Show Cause Notices related to customs appraisals. Following a Supreme Court ruling, only designated customs officers are authorized to issue notices under Section 28 of the Customs Act, 1962. Consequently, all Show Cause Notices related to cases investigated by DRI/Customs Preventive formations must now be issued by jurisdictional Commissioners where imports occur. Pending notices should be reviewed, and new notices issued if not time-barred. Legal options are being considered for time-barred cases. Any difficulties should be reported to the Board.