Service of notice thresholds require Chief Commissioner approval for higher value duty shortfalls; lower value notices permit commissioner delegation.

The amendment adds provisos to section 28(1) of the Customs Act creating a threshold based approval regime: where the amount of duty or interest involved is one crore rupees or less, a notice may be served by the Commissioner of Customs or, with his prior approval, by a subordinate officer; where the amount is more than one crore rupees, no notice may be served except with the prior approval of the Chief Commissioner of Customs.

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