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Show Cause Notice (SCN) issued by Customs Department is Void ab-initio where Pre-SCN consultation is not given to the assessee

“Indirect Tax I Arbitration I Insolvency Advisory I Litigations” Dated: 09.04.2024 Show Cause Notice (SCN) issued by Customs Department is void ab-initio where Pre-SCN consultation is not given to the assessee The Jharkhand High Court has ruled that under the proviso to Section 28(1)(a) of the Customs Act, 1962, pre-SCN consultation is mandatory before issuing a show cause notice. The…