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2018 (12) TMI 735 - HC - CustomsRecovery of dues - Section 28 of the Customs Act, 1962 - Held that:- Clause (a) to sub-section 1 of Section 28 of the Customs Act envisages a proper officer requiring the assessee to show cause why the duty or the interest which has not been levied or short paid or short levied or erroneously refunded, should not be recovered. The second proviso to said clause, however, provides that before issuing such notice, the proper officer shall hold pre-notice consultation with a person chargeable with duty or interest in such manner as may be prescribed. The impugned communication is in the nature of pre-notice consultation. - if the petitioner does not accept the request of the Authority in said notice and if the Authority wishes to seek recovery, the procedure in terms of Section 28 shall be followed. Petition disposed off.
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