Recovery of Duty from fraudulent duty credit scrips - Proper Officer Designated
FINANCE Act 2012 inserted a new Section 28AAA in the Customs Act, which provided for recovery of duties, from the person to whom the instrument such as duty credit scrips was issued, where the instrument was obtained by means of collusion or wilful mis-statement or suppression of facts by the such person without prejudice to any action that may be taken against the importer.
For recovery, the Proper Officer is required to serve a notice on the person to whom the instrument was issued. Now, who is the proper officer?
CBEC has by Notification No. dated 02.05.2012, designated several officers as proper officers and Deputy Commissioner/Assistant Commissioner of Customs and Central Excise are designated as proper officers under Section 28AAA.This includes all the officers above the rank of Assistant Commissioner/Deputy Commissioner. Now the Board has issued a notification designating the DD/AD of DRI and DGCEI also as proper officer under Section 28AAA.
Notification No. , Dated: August 27, 2012