Pre-Notice Consultation explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Two short sets of regulations shape how a customs show cause notice is prepared and later added to. The Pre-Notice Consultation Regulations, 2018 require the proper officer to tell the person the grounds, listen to a written reply and, if asked, a hearing, before a section 28 notice is issued. The Customs (Supplementary Notice) Regulations, 2019 list the situations in which a supplementary notice may follow an original notice.
This article reads both sets as amended up to the CBIC text updated 2 April 2018 for the first set (Notification No. 29/2018-Cus. (N.T.)) and 18 June 2019 for the second (Notification No. 42/2019-Customs (N.T.)); no amending notification was found up to 3 October 2026 for either. Later notifications should be checked, because these are the texts as published.
Before issuing a section 28 notice, the proper officer informs the person in writing of the grounds, starting the process as far as possible at least two months before the section 28(3) time limit. The person has fifteen days to reply, may be heard within ten days of the reply, and the consultation must conclude within sixty days. Later, a supplementary notice may be issued for a different duty amount, extra persons, extra sections or additional evidence, within the time limit in the relevant section.
Part 1: Pre-Notice Consultation Regulations, 2018
These regulations were made under section 157(2)(e) read with the proviso to section 28(1)(a) of the Customs Act. Regulation 1 brings them into effect on the date of publication in the Official Gazette.
Definitions (regulation 2)
- Consultation means communication of the grounds known to the proper officer for issuing a notice to the person chargeable with duty or interest, to elicit the person's response and consider the person's representation.
- Notice means a show cause notice under section 28(1).
The manner of consultation (regulation 3)
| Step | Regulation 3 | Period or rule printed |
|---|---|---|
| 1 | Written intimation of the intention to issue the notice, specifying the grounds known to the officer | Process initiated, as far as possible, at least two months before the expiry of the time limit in section 28(3) |
| 2 | Written submissions by the person on the grounds | Within fifteen days from the date of the communication |
| 2, first proviso | If no response is received within the specified time | The officer issues the notice without any further communication |
| 2, second proviso | In the submissions the person must clearly indicate whether he wants to be heard in person | Must be stated in the submissions |
| 3 | Hearing, if requested, and decision whether a notice is required | Within ten days of receipt of the submissions; no adjournment for any reason |
| 4 | If the officer decides after consultation not to proceed | Intimates the person by a simple letter |
| 5 | The whole consultation process | Concluded within sixty days from the date of communication of grounds |
| 6 | A proposed notice on the same issue for a different period or documents, where an earlier notice was issued after consultation | The officer may issue the notice for later periods without any further consultation |
Example: Sabarmati Plastics Private Limited receives a letter on 5 March saying the officer proposes a notice on the ground that a classification was wrong. It has fifteen days from that communication to reply in writing, and its reply must say whether it wants a personal hearing. If it asks for one, the officer may hear it within ten days of receiving the reply and no adjournment will be granted. If the officer is persuaded, he writes a simple letter closing the matter. If the company says nothing, the officer proceeds to issue the notice without further communication.
Two details to watch. The two-month lead is expressed as "as far as possible", so it is a target, not a bar on issuing a notice. And the fifteen days run from the communication, not from receipt. Keep proof of the date of every communication. The notice itself is explained in our articles on section 28 (duty not levied or short paid) and on the extended period for collusion or suppression.
Part 2: Customs (Supplementary Notice) Regulations, 2019
Made under section 157(2)(f) read with section 28(7A) and the second proviso to section 124, these regulations came into force on the date of publication in the Official Gazette (regulation 1).
Definitions and application (regulations 2 and 3)
Regulation 2 defines "Act" and "Board" (the Central Board of Indirect Taxes and Customs) and borrows other meanings from the Act. Regulation 3 applies the regulations to notices issued under section 28(1)(a) or section 28(4), or under the second proviso to section 124, including those not adjudicated on the date of enforcement. So a pending notice can be supplemented under these regulations.
When a supplementary notice may be issued (regulation 4)
Regulation 4(1): where a notice has been issued under section 28 or section 124, the proper officer may issue a supplementary notice in any of these circumstances:
- (a) there is a difference in the quantum of duty demanded in the notice, including cases which may necessitate a change in the adjudicating authority;
- (b) to invoke penal action under the Act against a person or persons in addition to those charged in the notice;
- (c) to invoke an additional section or sections of the Act in the notice;
- (d) there is any additional evidence that may have a significant bearing on the outcome of the case.
Regulation 4(2): the supplementary notice shall be issued within the time limit prescribed in the relevant sections of the Act. The regulations do not state a separate number of days or years; the time limit comes from the section under which the original notice was issued.
Example: Sabarmati Plastics' notice demanded a certain amount. Investigation later shows a different amount is involved and that a related trader was also concerned. The officer may issue a supplementary notice on circumstances (a) and (b), within the time limit in the relevant section.
The regulations do not say that a supplementary notice replaces the original. They only allow the officer to add to the case. If you receive a supplementary notice, read it alongside the original, and reply to both within the time given in each. Our reply to legal notice service helps with drafting replies and organising the evidence.
How the two sets fit together
A notice may follow an audit; the audit procedure is in our article on the Customs Audit Regulations, 2018.
| Stage | Regulations | Key rule |
|---|---|---|
| Before the notice | Pre-Notice Consultation Regulations, 2018 | Written grounds, fifteen-day reply, ten-day hearing, sixty-day limit |
| After the notice | Customs (Supplementary Notice) Regulations, 2019 | Supplementary notice for four listed circumstances, within the section's time limit |
Need help responding to a customs notice?
If you have received a pre-notice letter or a show cause notice, or a supplementary notice has followed one, our reply to legal notice team can prepare the written submission within the fifteen days and organise the documents.
Key takeaways
- Pre-notice consultation starts with written grounds, ideally at least two months before the section 28(3) limit.
- The reply is due within fifteen days and must say whether a personal hearing is wanted.
- A hearing, if requested, is within ten days and without adjournment; the process closes within sixty days.
- If the officer drops the matter he writes a simple letter.
- A supplementary notice is allowed for four listed circumstances, within the time limit in the relevant section.
- The 2019 regulations also cover notices pending when they came into force.
Read next
- Customs Audit Regulations, 2018
- Section 28 of the Customs Act: show cause notice for duty not levied or short paid
- Section 28 of the Customs Act: extended period for collusion or suppression
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.