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

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.... 17/2026-Cus F. No. CBIC-140605/13/2024-DBK Government of India Ministry of Finance: Department of Revenue Central Board of Indirect Taxes and Customs Drawback Division New Delhi, dated the 21st September 2026 To, All Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs & Central Taxes All Principal Commissioners / Commissioners....

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....d to issue demands as soon as DGFT/concerned regional Authority initiates action for cancellation of an instrument but the matter may be decided only after the instrument has been cancelled by the DGFT." 2. References have been received from field formations regarding difficulties being faced in the adjudication of Show Cause Notices issued under Section 28AAA of the Customs Act, 1962, for want....

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....ment by Customs that RAs of DGFT can examine consequential action, including cancellation of scrips, in accordance with the Foreign Trade (Development and Regulation) Act, 1992, the Foreign Trade Policy, and associated Rules. DGFT has stated that scrips should not be cancelled solely on the basis of allegations, suspicions or requests from DRI/Customs without a final determination and an amendment....

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.... cases, the matter should first be referred to DGFT, being the competent authority for the issuance, administration and interpretation of the relevant instrument/scrip. In such cases, the view of DGFT shall prevail with regard to the validity of, and entitlement under, the instrument/scrip issued by it, and the proceedings by Customs/DRI should be decided in accordance with the determination/view ....