Pre-Notice Consultation mandatory under Section 28 of the Customs Act: Delhi HC

Victory Electric Vehicles International Pvt Ltd Vs Union of India (Delhi High Court) Conclusion: In present facts of the case, the Hon’ble Delhi High Court held that the pre-show cause notice consultation is mandatory under Section 28 of the Customs Act, 1962. Facts: In present facts of the case, the principal grievance of the petitioner was, that the impugned Order-in-Original dated 25.05.2022 was based on a show cause notice [“SCN”], which is untenable in law as SCN could only have been issued after pre-show cause notice consultation had occurred, as contemplated in the proviso appende...