Board appoints Adjudicators for DRI Cases
BOARD has appointed the Commissioner of Customs (Adjudication), Chennai to adjudicate two Show Cause Notices issued by DRI.
But can a jurisdictional Commissioner adjudicate a Show Cause Notice issued by DRI?
Also in Board's Instruction dated April 15, 2011 (refer ) it was clarified as follows:
“In view of the Supreme Court order (), while other alternative measures are being considered to address the matter, it has been decided by the Board that henceforth all Show Cause Notices under Section 28 of the Customs Act, 1962 in respect of cases investigated DRI/Customs Preventive formations are required to be issued by jurisdictional Commissioners from where imports have taken place.
Board also desires the field formations to examine the pending show cause notices and wherever the cases are not hit by limitation, show cause notices may be got issued afresh by jurisdictional Commissionerates in supersession of the earlier show cause notices and in the light of the Hon'ble Supreme Court judgement in the matter.
As for the cases which would be hit by limitation if notices are issued afresh now, necessary legal options are being explored.”
With the Board being in such a dilemma about the legal options available, is it necessary at this juncture to allocate adjudicating officers for SCNs issued by DRI/DGCEI without finalizing the legal options?.