Pre-notice consultation regulations, 2018

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.... clause (e) of sub-section (2) of section 157 read with the proviso to clause (a) of sub-section (1) of section 28 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely: - 1. Short title and commencement.- (1) These regulations may be called the Pre-notice Consultation Regulations, 2018. (2) They shall come into effe....

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....ntion to issue the notice specifying the grounds known to the proper officer on which such notice is proposed to be issued and the process of pre-notice consultation shall be initiated as far as possible atleast two months before the expiry of the time limit mentioned in sub-section (3) of section 28 of the Act. (2) The person chargeable with duty or interest may, within fifteen days from the dat....

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....ued or not: Provided that no adjournment for any reason shall be granted in respect of the hearing allowed under this regulation. (4) Where the proper officer, after consultation, decides not to proceed with the notice with reference to the grounds communicated under sub-regulation (1), he shall, by a simple letter, intimate the same to the person concerned. (5) The consultation process provide....