Regarding adjudication of appraising related Show Cause Notices

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....ief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. Director General of Revenue Intelligence. Subject: Adjudication of appraising related Show Cause Notices- regarding. Sir / Madam, Attention is invited to Hon'ble Supreme Court order in Civil Appeals Nos. 4294-4295 of 2002 alongwith C.A. Nos. 4603-4604 ....

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....Board that henceforth all Show Cause Notices under Section 28 of the Customs Act, 1962 in respect of cases investigated DRI/Customs Preventive formations are required to be issued by jurisdictional Commissioners from where imports have taken place. Board also desires the field formations to examine the pending show cause notices and wherever the cases are not hit by limitation, show cause notices ....