https://www.taxtmi.com/caselaws?id=444680 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. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444680 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. Case-Laws Customs Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444680