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IS DRI has power to issue the SCN in DBK case

Customs - Started By: - Gurjeet Singh Walia - Dated:- 24-4-2016 Last Replied Date:- 8-6-2016 - As the DRI is the proper officer of Customs for the issuing show case and recovery of duties under section 28 as per amendment made vide notification issued in 2011 but the recovery of DBK is not under section 28 so is they are the competent authority to issue show cause notice in the DBK Cases. - Reply By surya narayana - The Reply = Dear Friend,If my remembrance goes right , Last year, CBEC issued va .....

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opinion. Thanks.Regards.K.L.SETHI - Reply By Gurjeet Singh Walia - The Reply = I do not agree at all as per cir. no. 24/2011 cust. its clear that the DBK show cause notice has to be issued under Rule 16 of DBK Rule and not under section 28 and as per even new amend. DRI can issue the show case notice under section 28 only. Pls advice - Reply By KASTURI SETHI - The Reply = Sh.Gurjeet Singh Walia Ji, Pl. go through the latest case law on this issue. CESTAT judgement is based on High Court and Supr .....

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llowing the decision in the case of CC Vs. Sayed Ali [2011 (2) TMI 5 - Supreme Court] has held that the preventive office cannot be the proper officer for issuance of show-cause notice to seize the goods. As no such amendment was made under Rule 16 of Customs and Central Excise and Service Tax Drawback Rules, 1995 in respect of issuance of show-cause notice. In fact, the amendment dated 6.7.2011 was made only in section 28 was retrospective with effect from 16.9.2011 and the circular CBEC dated .....

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fficers have no jurisdiction to issue show-cause notice for recovery of erroneously drawback claim under Rule 16 of Customs and Central Excise and Service Tax Drawback Rules, 1995. Demand of duty and imposition of penalty - Section 114 of the Customs Act, 1962 - Fraudulent export of bicycle parts under export execution (sic : promotion) scheme like drawback DEPB etc. - Availed excess drawback claim erroneously - Held that:- the impugned goods was examined at the port of shipment and no single di .....

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