The CBIC vide Instruction No. 11/2023-Customs dated March 13, 2023 directs that the adjudicating authority to decide the Show Cause Notice (“SCN”) dated January 27, 2021 issued under section 28 of the Customs Act, 1962 (“the Customs Act”) after the decision on the Merchandise Exports from India Scheme (“MEIS”) instrument by the Directorate General of Foreign Trade (“DGFT”) office which relates to the SCN under section 28 of the Customs Act will be kept pending till decision on the MEIS instrument by DGFT in the case of M/s Blue-Fin Frozen Foods Pvt. Ltd.
Reference is invited to your letter vide F. No. S/26-211/ADJ.DRI/Torrent/2019-20 dated February 01, 2023 (read with letters dated January 09, 2023 and March 06, 2023) regarding show cause notice dated January 27, 2021 issued inter-alia under section 28(4) in the case of M/s Blue-Fin frozen foods Pvt. Ltd proposing recovery of duty wherein this entity have used MEIS scrip issued to it by DGFT, in which it has been inter-alia alleged that MEIS scrip was wrongfully availed/obtained and is liable for cancellation by license issuing authority, for which DGFT office has also issued show cause notice dated October 14, 2020 under FT(DR) Act.
The matter has been examined and keeping in view that since the matter is to be first decided by the DGFT office under FTDR Act, the Board directs that adjudicating authority decide the show cause notice dated January 27, 2021 under section 28 of the Customs Act 1962 after the decision on the MEIS instrument by DGFT office. i.e the show cause notice under section 28 be kept pending till the decision on the MEIS instrument by DGFT.
The Instruction can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000467/ENG/Instructions