Deptt. to adjudicate SCNS no issued by proper officers (DRI, DGCEI, SIIB, etc) pertaining to demand prior to 08.04.2011 in the light of SC Stay order
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect taxes & Customs)
Wing 5 ‘C’ HUDCO-VISHALA Building
Bhikaji Cama Place, R.K. Puram
New Delhi, the 03rd September’2019.
1. All Principal Chief Commissioners/ Chief Commissioners of Central Tax & Customs
2. All Principal Director Generals/ Director Generals of Central Tax & Customs
Sub: Adjudication of Show Cause Notices issued by DRI, DGCEI, SIIB, Preventive etc in light of the judgment in the case of M/s Mangali Impex -reg.
References have been received in the Board regarding the adjudication of cases wherein the Show Cause notices issued by DRI, DGCEI, SIIB, Preventive etc. pertaining to the duty demand prior to 08.04.2011 were kept in Call book, in light of the order dated 03.05.2016 of the Hon’ble Delhi High Court in the case of M/s Mangali Impex.
2. In this regard, the Department has filed SLP (C) No. 20453/2016 (now Civil
Appeal No. 6142/2019) and vide order dated 01.08.2016, Hon’ble Supreme Court granted stay on the order dated 03.05.2016 of Hon’ble Delhi High Court. Accordingly, in light of the opinion of Ld. Solicitor General of India that there is no bar on the adjudication of such cases, Board vide Instruction of even no. dated 03.01.2017 (copy available on CBIC website) directed the field formations to adjudicate the cases, which were kept in the
Callbook, in accordance with law. Further, Member (Customs) vide D.O.F. No. 437/143/2009-CusIV-pt.II dated 06.01.21017 directed the field formations to draw up an action plan for adjudications of these cases in a time bound manner.
3. Accordingly, it is reiterated that the earlier Board Instruction of even no. dated 03.01.2017 may be scrupulously followed, and the adjudication proceedings may be completed expeditiously, in accordance with law.
4. The contents of this instruction may be brought to the notice of field formations under your jurisdiction.
Joint Secretary (Customs), CBIC, North Block, New Delhi
The Delhi High Court had held that the Department cannot seek to rely on Section 28(11) of the Customs Act, 1962 to validate the SCN issued by the Assistant Commissioner of Customs, SIIB to the Petitioner on 31st October 2003. The Court had held that Section 28 (11) of the Act cannot validate SCNs or proceedings pursuant thereto in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if such SCNs have been issued or proceedings conducted by officers of the Customs, DRI or DGCEI or by the SIIB, who are not ‘proper officers’ within the meaning of Section 2 (34) of the Act.
In that view of the matter, the High Court quashed the SCN issued and all proceedings pursuant thereto.
- CBDT exempts income of Punjab Nurses Registration Council u/s 10(46)
- Temporary Pause in e-Invoice Auto Population into GSTR-1 – GSTN Advisory
- In revision proceedings CIT cannot go beyond reasons given in SCN u/s 263 – SC dismisses SLP
- No penalty u/s 271F as due to mistake of DDO wrong PAN was mentioned in 26AS
- Benefit of concessional rate of tax u/s 115BAA – Assessee has to file Form No. 10IC once only
addition u/s 68 ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory gstr-1 GSTR-3B GST rates gst refund IBBI ibc icai announcement itat mca circular MCA notification order u/s 119 penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 sebi circular sebi regulations transfer and postings unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes----------- Similar Posts: -----------