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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....l Cell) 'C' Wing, 5th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 29th 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, CBEC Madam/Sir, Subject: Inclusion of Show Cause Notices issued in relation to sub-section (11) of Se....

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....f 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. Vide Notification No.44/2011 dated 06.07.2011, Board assigned the functions of proper Officers to the officers of....