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Subject: Issuance of Show Cause Notice by the Officers of Directorate of Revenue Intelligence - regarding-
A doubt has been recently raised as to whether the Officers of Directorate of Revenue Intelligence could issue show cause notices in cases investigated by them - a practice started last year apparently in tune with the practice of the Directorate General of Anti Evasion. The matter has been examined in the Board.
2. It has been observed that
in terms of Customs Notification No. 19/90-Cus (NT.), dated
26.4.90, as amended from
time to time, the Officers of Directorate of Revenue Intelligence of different
categories have been notified and appointed as Commissioners of Customs,
Deputy Commissioners of Customs or Assistant Commissioners of Customs for
the are specified. These officers, therefore, can legally be entrust with
discharge of functions normally performed by Commissioners Deputy Commissioners
or Assistant Commissioners of Customs in their jurisdiction, as the case
may be. Board can no doubt subject these powers/functions to certain
restrictions/limitations as may be imposed, as provided under section 5(1)
of the Customs Act.
3. Directorate of Revenue Intelligence Officer are, therefore, to undertake investigations of cases detected by them, and to issue the Show Cause Notices on completion of investigations. In line with the instructions issued (vide F.No. 208/23/97-CX-8, dated 20.1.98) in respect of Officers of Directorate General Anti Evasion, Board has decided that in impact of cases investigated by the Directorate General of Revenue intelligence, the officers of said Directorate will be competent to and may issue show cause notices in cases investigated by them -though these will continue to be adjudicated by the concerned jurisdictional Commissioners, Additional Commissioners, Deputy Commissioners or Assistant Commissioners of Customs, as the case may be.
4. The Board has also decided that these instructions may kindly be brought to the notice of all departmental officers by issuing suitable standing orders.