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<h1>Pre-notice Consultation Rules Require Officer to Inform and Consult Before Issuing Show Cause Notice Under Customs Act.</h1> The Pre-notice Consultation Regulations, 2018, issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, establish procedures for pre-notice consultations. Before issuing a show cause notice, the proper officer must inform the person liable for duty or interest of the grounds for the notice, initiating consultation at least two months before the statutory deadline. The person has 15 days to respond in writing and may request a personal hearing. The officer decides whether to issue the notice within 60 days of initial communication. If a notice on the same issue has been previously issued, further consultation is not required.