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.
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.
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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