Adjudication of appraising related Show Cause Notices- regarding.

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....All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. Director General of Revenue Intelligence. Director General of Central Excise Intelligence. All Directors General. Subject: Adjudication of appraising related Show Cause Notices-....

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....te General of Central Excise Intelligence (DGCEI) and Central Excise Commissionerates were assigned the functions of the 'proper officer' for the purposes of Sections 17 and 28 of the said Act. -2- F. No.437/143/2009-Cus.IV 3. To address the issue of validity of Show Cause Notices issued prior to 06.07.2011, which was likely to be adversely impacted by the said judgment of the Hon'ble Sup....

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.... power of assessment under section 17 and shall be deemed to have been and always had been the proper officers for the purposes of this section." 4. Accordingly, as per the amended Section 28 of the Customs Act, 1962 Show Cause Notices issued prior to 06.07.2011 by officers of Customs, which would include officers of Commissionerates of Customs (Preventive), Directorate General of Revenue Intel....

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.....437/143/2009-Cus.IV 6. Since the matter pertaining to validity of Show Cause Notice stands settled in terms of Notification No.44/2011-Customs (N.T.), dated 06.07.2011 and amended Section 28 of the Customs Act, 1962, the Instruction F.No.437/143/2009-Cus.IV(pt) dated 15.04.2011 is no longer necessary.  Hence, the said Instruction dated 15.04.2011 stands withdrawn with immediate effect. ....