Avoiding indiscriminate issue of show cause notices / less charge demands for over six months even when there is no misdeclaration or fraud etc.

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..... Subject : Avoiding indiscriminate issue of show cause notices / less charge demands for over six months even when there is no misdeclaration or fraud etc. It has been noticed that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices/ less charge demands invoking the proviso to Section 11-A of CESA or to Section 28 of the Customs .....

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..... e notice/ less charge demand cannot normally be issued beyond six months; and further in appropriate cases, the proposal to issue notification under Section 11-C of CESA/ Section 23-A of Customs Act, should also be made; and the recoveries of the disputed amounts need not be enforced where such requests for issue of notification under Section 11-C of CESA/ Section 28-A of Customs Act are under con .....

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