https://www.taxtmi.com/caselaws?id=327244 The HC held that Section 28(11) of the Customs Act, 1962, inserted by the Validation Act, 2011, cannot validate show cause notices (SCNs) issued by officers who were not proper officers under Section 2(34) of the Act for periods prior to 8th April 2011. SCNs issued by officers of Customs, DRI, DGCEI, or SIIB before that date lacked jurisdiction and were quashed along with consequent proceedings. For periods post 8th April 2011, adjudication may proceed if issued by proper officers with assigned assessment functions. The court emphasized avoiding overlapping jurisdiction through administrative coordination. Multiple SCNs issued for alleged non-levy, short-levy, or erroneous refund prior to 8th April 2011 were invalidated, while proceedings for subsequent periods were allowed to continue in accordance with law. All writ petitions were disposed of accordingly. en-us Tue, 03 May 2016 00:00:00 +0530 Thu, 24 Jul 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327244 The HC held that Section 28(11) of the Customs Act, 1962, inserted by the Validation Act, 2011, cannot validate show cause notices (SCNs) issued by officers who were not proper officers under Section 2(34) of the Act for periods prior to 8th April 2011. SCNs issued by officers of Customs, DRI, DGCEI, or SIIB before that date lacked jurisdiction and were quashed along with consequent proceedings. For periods post 8th April 2011, adjudication may proceed if issued by proper officers with assigned assessment functions. The court emphasized avoiding overlapping jurisdiction through administrative coordination. Multiple SCNs issued for alleged non-levy, short-levy, or erroneous refund prior to 8th April 2011 were invalidated, while proceedings for subsequent periods were allowed to continue in accordance with law. All writ petitions were disposed of accordingly. Case-Laws Customs Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327244