Pre-notice consultation u/s 28 of the Customs Act, 1962, on dues recovery and procedural adherence.

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....Recovery of dues - Section 28 of the Customs Act, 1962 - The impugned communication is in the nature of pre-notice consultation. - if the petitioner does not accept the request of the Authority in said notice and if the Authority wishes to seek recovery, the procedure in terms of Section 28 shall be followed.....