"CBIC asks jurisdictional commissionerates to issue show cause notices in DRI custom duty investigations"

18th Mar,2021

"CBIC asks jurisdictional commissionerates to issue show cause notices in DRI custom duty investigations"



The Central Board of Indirect Taxes and Customs (CBIC) has given guidelines that all new show cause sees in cases as of now being scrutinised by the Directorate of Revenue Intelligence will be given by jurisdictional commissionerates from where imports have occurred. The guidelines have been made explicit to cases relating to issues of obligation instalments under Customs Act.At present, both DRI and jurisdictional commissionerates can give show cause takes note. "All the new SCNs under Section 28 of the Customs Act, 1962 in regard of cases as of now being explored by DRI are needed to be given by jurisdictional Commissionerates from where imports have occurred," the guidance note gave on Wednesday stated.In another situation where show cause notice gave on March 19, 2019 puts the limit time at March 18, 2021, the Board has requested the notification to be continued forthcoming until further bearings.The guidelines follow a week ago's Supreme Court choice where it decided that extra chief general of DRI was not the legitimate official to give show cause notice in a particular case including appeal from Canon India Pvt Ltd.The court had decided that the whole continuing was invalid, with no authority of law and has put to the side the subject of show cause notice. The issue traces all the way back to 2012 on exception from toll of fundamental traditions obligations on a transfer of cameras imported around then by Canon and other camera brands. The DRI had given a show-cause notice in 2014 looking for recuperation of neglected obligations.