Pre-notice Consultation Regulations, 2018

Apr 03, 2018 | by Avantis RegTech Legal Research Team

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The Central Board of Indirect Taxes and Customs (CBEC), on April 2, 2018, has published the Pre-notice Consultation Regulations, 2018 which shall come into effect on the date of their publication in the Official Gazette.

“Consultation” means communication of the grounds known to the proper officer for issuance of notice to the person chargeable with duty or interest in order to elicit the response of the person and consideration of the representation of the said person. The Regulations give provisions for manner of conducting pre-notice consultation and gives power to decide whether any notice is required to be issued or not.

[Notification No. 29 /2018- Customs (N.T.)]



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