Pre-notice consultation cannot be implied into customs notices unless the governing provision expressly requires it.

Pre-notice consultation is a statutory safeguard under Section 28 of the Customs Act, 1962, by virtue of the first proviso to sub-section (1), but it cannot be imported into a show cause notice issued under Section 124 read with Rule 16A of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 unless the governing provision expressly requires it. The Delhi HC held that the validity of the notice had to be tested only against the provisions actually invoked, and not by borrowing the consultation requirement from Section 28. The challenge to the notice therefore failed, and the impugned notice was allowed to stand.

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Issues: Whether a show cause notice issued under Section 124 of the Customs Act, 1962 read with Rule 16A of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 was liable to be set aside for want of pre-notice consultation.

Analysis: The Court held that pre-notice consultation is a requirement specifically incorporated in Section 28 of the Customs Act, 1962, particularly the first proviso to sub-section (1). The impugned notice, however, was founded on Section 124 of the Customs Act, 1962 and the Drawback Rules, 1995. Those provisions do not mirror or incorporate any statutory requirement of pre-notice consultation. The challenge to the notice was therefore examined only against the governing provisions invoked in the notice, and not by importing the consultation requirement from Section 28.

Conclusion: The notice was not invalid for absence of pre-notice consultation, and the challenge failed.

Final Conclusion: The petition was rejected and the impugned show cause notice was allowed to stand.

Ratio Decidendi: A requirement of pre-notice consultation cannot be read into a show cause notice unless the governing statutory provision expressly provides for it.

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