Clarification in respect of difficulties being faced by field formations in adjudication of cases where Show Cause Notices have been issued under Section 28AAA of the Customs Act, 1962 in light of TRU instruction vide D.O. letter dated 01.06.2012 at para II.2 https://www.taxtmi.com/circulars?id=71397 Section 28AAA proceedings require Customs and DGFT to act according to the nature of the alleged fraud. Shipping Bill misdeclaration cases must first be investigated and adjudicated by Customs, with consequential amendment where warranted, before DGFT considers cancellation. Policy interpretation, eligibility and entitlement issues must first be determined by DGFT, whose view governs Customs proceedings. Where DGFT cannot cancel an instrument or scrip because of technical or legal constraints, adjudication may proceed on merits. In other cases where cancellation action has begun, adjudication awaits DGFT cancellation. en-us Mon, 21 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 17:55:00 +0530 TaxTMI RSS Generator Clarification in respect of difficulties being faced by field formations in adjudication of cases where Show Cause Notices have been issued under Section 28AAA of the Customs Act, 1962 in light of TRU instruction vide D.O. letter dated 01.06.2012 at para II.2 https://www.taxtmi.com/circulars?id=71397 Section 28AAA proceedings require Customs and DGFT to act according to the nature of the alleged fraud. Shipping Bill misdeclaration cases must first be investigated and adjudicated by Customs, with consequential amendment where warranted, before DGFT considers cancellation. Policy interpretation, eligibility and entitlement issues must first be determined by DGFT, whose view governs Customs proceedings. Where DGFT cannot cancel an instrument or scrip because of technical or legal constraints, adjudication may proceed on merits. In other cases where cancellation action has begun, adjudication awaits DGFT cancellation. Circulars Customs Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71397