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Entire proceedings without mandatory pre-SCN consultation unsustainable: Jharkhand HC
Case Law Details
- Case Name
- Bihar Foundry &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 04/03/2024
- Courts
- All High Courts, Jharkhand High Court
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Bihar Foundry & Castings Ltd. Vs Union of India through the Secretary (Jharkhand High Court)
Jharkhand High Court held that pre-show cause notice consultation u/s. 28(1)(a) of the Customs Act, 1962 are mandatory and imperative in character. Accordingly, entire proceedings carried out without pre-show cause notice (SCN) consultation is liable to be quashed.
Facts- The Petitioner is a Company having its registered office and factories in the State of Jharkhand. The Petitioner imported Steam Coal within the meaning of Section 2(23) of the Customs Act, 1962 from outside the te...
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