Entire proceedings without mandatory pre-SCN consultation unsustainable: Jharkhand HC

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 Petit

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