Issuance of Pre SCN Consultation Mandatory under Customs Act: Jharkhand HC [Read Order]

The court viewed that Since the mandatory Pre-SCN consultation as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962 read with Pre-Notice Consultation Regulation, 2018 was not complied with while issuing the impugned SCNs the subsequent Orders are void ab initio
Jharkhand High Court - SCN - Show Cause Notice - Customs Act consultation - taxscan

The Jharkhand High Court held that issuance of a Show Cause Notice ( SCN ) consultation was mandatory before issuing SCN under the Customs Act, 1962. Since the mandatory Pre-SCN consultation as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962 read with Pre-Notice Consultation Regulation, 2018 not complied with while issuing the…

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