Jurisdictional issuance of show cause notices required; local commissioners must issue or reissue notices where not time-barred. Only customs officers assigned assessment and reassessment functions in the territorial jurisdiction of import are competent to issue show cause notices; therefore show cause notices arising from DRI and preventive investigations must be issued or, if not time-barred, reissued by the jurisdictional Commissioners, with legal options being explored for notices that would be barred by limitation.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional issuance of show cause notices required; local commissioners must issue or reissue notices where not time-barred.
Only customs officers assigned assessment and reassessment functions in the territorial jurisdiction of import are competent to issue show cause notices; therefore show cause notices arising from DRI and preventive investigations must be issued or, if not time-barred, reissued by the jurisdictional Commissioners, with legal options being explored for notices that would be barred by limitation.
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