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of <h1>Finance Act 2013 sets Rs 100 threshold under Section 28(1) Customs Act, limiting minor duty notices</h1> Section 66 of the Finance Act, 2013 amends section 28(1) of the Customs Act by inserting a proviso that restricts the issuance of show cause notices by the proper officer in cases involving very small amounts. Specifically, it provides that no show cause notice shall be served where the amount involved is less than one hundred rupees. This change effectively establishes a monetary threshold for initiating recovery proceedings, aiming to avoid administrative action for de minimis customs duty amounts.
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