https://www.taxtmi.com/caselaws?id=371966 The Court upheld the communication from the Dy. Commissioner of Customs as fulfilling the requirement of pre-notice consultation under Section 28 of the Customs Act. It clarified that the communication served as a valid consultation, allowing the petitioner to raise objections before the proper officer if recovery proceedings are initiated. The Court disposed of the petition, finding no further orders necessary based on the Department's clarification. en-us Thu, 06 Dec 2018 00:00:00 +0530 Sat, 15 Dec 2018 06:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371966 The Court upheld the communication from the Dy. Commissioner of Customs as fulfilling the requirement of pre-notice consultation under Section 28 of the Customs Act. It clarified that the communication served as a valid consultation, allowing the petitioner to raise objections before the proper officer if recovery proceedings are initiated. The Court disposed of the petition, finding no further orders necessary based on the Department's clarification. Case-Laws Customs Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371966