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”],

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