Offence by EOUs – open investigation
As per Board Circular No. 16/2004 – cus “it is hereby clarified that in all cases of short levy or evasion of either Customs or Central Excise duties, or both, it is the Commissioner of Customs or Central Excise, as a case may be, who has administrative control over the EOU/EHTP/STP/SEZ Unit, who will be the proper officer for investigation, issue of show cause notice and adjudication.”
Now Board wants to modify the circular to delete investigation. This does not mean that there will be no investigation; what the Board wants is that investigation power/responsibility need not be confined to the jurisdictional commissioner. Now investigation can be done by the office which booked/detected the case but after investigation, documents along with the draft Show Cause Notice has to be forwarded to the jurisdictional Commissioner. And Board has given a draft circular for the comments of the citizens. Board places very important issues before the public though some insignificant matters are either not communicated or issued as circulars without asking for public comments.
Board’s draft circular in F.No.- FTT