2. Section 28(11) of the Act states that the provision would take effect
“notwithstanding anything to the contrary contained in any judgment,
decree or order of any court of law, tribunal or other authority.”
However, this amendment adversely impacts the Petitioners herein in that
it seeks to validate the show-cause notices („SCNs‟) issued prior to 6th
July 2011 by not only officers of the Customs but also officers of the
Commissionerates of Customs (Preventive), Directorate General of
Revenue Intelligence („DRI‟), Directorate General of Central Excise
Intelligence and similar placed officers.
3. The subsidiary issue that arises is the possibility that on the strength of
Section 28 (11) of the Act, SCNs will now be issued by any of the above
officers for the purpose of “opening of assessment” prior to 6 th July 2011.
Source: Indian Kanoon