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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>De minimis exemption for show cause notices narrows procedural obligations, preventing notices in trivial low value customs cases.</h1> The amendment inserts a de minimis exemption in section 28(1) of the Customs Act: the proper officer shall not serve a show cause notice where the amount involved is below a specified low-value threshold, thereby removing the obligation to initiate formal show cause proceedings for trivial monetary cases and creating a categorical procedural exception for low-value customs discrepancies.

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