The Jharkhand High Court has held that the issuance of pre-SCN consultation is mandated under proviso to Section 28(1)(a) of the Customs Act, 1962, before issuing the show cause notice.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that the mandatory pre-SCN consultation, as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962, read with...