Due to the recent judgement by Hon’ble SC in the case of M/s Canon India Private Limited Vs Commissioner of Customs, Additional Director General (ADI) of Director of Revenue Intelligence (DRI) are not the proper officer to issue Show Cause Notice (SCN) resulting in to the entire proceedings as invalid , hence Central Board of Indirect Taxes & Customs (CBIC) has decided that for the present till further directions are issued all the fresh SCNs regarding cases investigated by DRI are required to be issued by Jurisdictional Commissionerates from where Imports have taken place.
