F.No.276/104/2016-CX.8A (Pt.)
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

(Legal Cell)
********

‘C’ Wing, 5th Floor, HUDCO-VISHALA Building

Bhikaji Cama Place, R.K. Puram,

New Delhi-66: dated the 03.01.2017

Instruction

To,

1. All Principal Chief Commissioners/Chief Commissioners of Customs, Central Excise and Service Tax;

2. The Director General of Revenue Intelligence/ Central Excise Intelligence;

3. <webmaster.cbec@icegate.gov.in>

Sir/ Madam,

Sub: Inclusion of Show Cause Notice issued in relation to sub-section (11) of Section 28 of the Customs Act, 1962 on the competency of officers of DGDRI, DGCEI and Customs (Prey.) in the Call Book-reg.

I am directed to refer to Board Instructions of even no. dated 29.06.2016 & 28.12.2016 (copy available on CBEC website) on the above subject.

2. In this regard, I am directed to say that the Board inter alia, had referred the issue of pending adjudications of cases covered by the above said Board Instruction to the Ld. Solicitor General of India. The Ld. Solicitor General has opined, inter alia, that in view of the unconditional stay in force, granted by the Hon’ble Supreme Court, the Department could continue with adjudication of the Show Cause Notices hitherto covered by the Mangali Impex judgment.

3. Thus in view of the opinion of the Ld. Solicitor General, the Board Instruction of even no. dated 29.06.2016 & 28.12.2016 on the above subject are hereby withdrawn.  Consequently, the Show Cause Notices, which were kept in the Call Book in view of the above said Board Instructions, needs to be taken out of the Call Book immediately and the adjudication of such Show Cause Notices are to be proceeded with in accordance with law.

Yours faithfully,

(Harsh Vardhan)

Senior Analyst

Ph. 011-26195405

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Category : Excise Duty (4056)

3 responses to “Dept can adjudicate Show Cause Notices despite unconditional stay by SC”

  1. Rakesh Kapoor says:

    The govt of late has gone mad. When SC has issued unconditional stay what does it mean. The appointment of solicitor general is political and hence you cannot get unbiased opinion from him. They are protected by the PMO. This order of the department be challenged in the SC with an application for early hearing.

  2. Sanjiv Kumar, Consultant says:

    It will create unnecessary burden on the noticees as well as put load on appellate tribunals/courts. Because, no executive officer of Customs & Central Excise has bone/ guts to decide the case on merits against the DGDRI & DGCEI. Fate of Atul Dixit, Commissioner of Customs, ICD, TKD is an example before them.

  3. Sanjiv Kumar, Consultant says:

    It will create unnecessary burden on the noticees as well as appellate tribunals/courts. Because, no executive officer of Customs & Central Excise has bone/ guts to decide the case on merits against the DGDRI & DGCEI. Fate of Atul Dixit, Commissioner of Customs, ICD, TKD is an example before them.

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