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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 threshold limits show cause notices and restricts issuance for low value customs matters under amended procedure.</h1> A proviso to section 28 of the Customs Act bars the proper officer from issuing a show cause notice where the monetary amount at issue is below a minimal threshold, creating a de minimis procedural exemption that limits initiation of formal customs enforcement in low value cases and modifies the proper officer's duties accordingly.

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