Inclusion of Show Cause Notices issued in relation to sub-section (11) of Section 28 of the Customs Act, 1962 on the competency of officers of DGDRI, DGCEI and Customs (Prev.), in the "Call Book"

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.... of Revenue Central Board of Excise & Customs (Legal Cell) 'C' Wing, 5^th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 29^th June, 2016 Instruction To 1. All the Principal Chief Commissioners/ Chief Commissioners of  Central Excise, Customs & Service Tax 2. The DG, DRI/CEI 3.  Web-master, CBE....

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....34) of Section 2 of the Act. 2.  In this regard it may be mentioned that the amendment in Section 28 (11) of the Customs Act, 1962 was brought out by the Government, after the decision of Supreme Court in Commissioner of Customs vs Sayed Ali (2011) 3 SCC 537, wherein it was held that Customs Preventive Officers are not proper officers to issue Show Cause Notice u/ s 28 of Customs Act, 1962....