The instructions have been made specific to cases pertaining to issues of duty payments under Customs Act.
At present, both DRI and jurisdictional commissionerates can issue show cause notices.
“All the fresh SCNs under Section 28 of the Customs Act, 1962 in respect of cases presently being investigated by DRI are required to be issued by jurisdictional Commissionerates from where imports have taken place,” the instruction note issued on Wednesday stated.
In another case where show cause notice issued on March 19, 2019 puts the limitation time at March 18, 2021, the Board has ordered the notice to be kept pending untill further directions.
The instructions follow last week’s Supreme Court decision where it ruled that additional director general of DRI was not the proper officer to issue show cause notice in a specific case involving petition from Canon India Pvt Ltd.
The court had ruled that the entire proceeding was invalid, without any authority of law and has set aside the subject of show cause notice. The issue dates back to 2012 on exemption from levy of basic customs duties on a consignment of cameras imported at that time by Canon and other camera brands. The DRI had issued a showcause notice in 2014 seeking recovery of unpaid duties.