TaxTMI 
TaxTMI 
As the DRI is the proper officer of Customs for the issuing show case and recovery of duties under section 28 as per amendment made vide notification issued in 2011 but the recovery of DBK is not under section 28 so is they are the competent authority to issue show cause notice in the DBK Cases.
IS DRI has power to issue the SCN in DBK case
24 Apr 2016 
6 Replies 
6402 Views Asked by
DRI authority to issue show-cause notices: Rule 16's allocation controls, limiting DRI jurisdiction for drawback recovery.
The core issue is whether DRI officers can issue show-cause notices to recover erroneously granted drawback under Rule 16 of the Drawback Rules, given a 2011 amendment to section 28 and CBEC guidance; because Rule 16 was not similarly amended, administrative circulars do not alone transfer proper-officer jurisdiction to DRI, and tribunal authority has treated Rule 16's allocation as controlling for SCN issuance in drawback recoveries. (AI Summary)
The core issue is whether DRI officers can issue show-cause notices to recover erroneously granted drawback under Rule 16 of the Drawback Rules, given a 2011 amendment to section 28 and CBEC guidance; because Rule 16 was not similarly amended, administrative circulars do not alone transfer proper-officer jurisdiction to DRI, and tribunal authority has treated Rule 16's allocation as controlling for SCN issuance in drawback recoveries. (AI Summary)