Demand Show Cause Notices under Customs Act 1962: Issued for Amounts Over 100 as per Section 28(1)(b).
The Customs Manual 2023 outlines the procedure for issuing a Demand Show Cause Notice under the Customs Act, 1962. A demand notice is not served if the amount involved is less than one hundred rupees, as per section 28(1)(b). Show Cause Notices for duty or interest demands, under Sections 28, 28AA, or 28AAA, can be issued by the proper officer or a superior officer within the specified or extended time frame according to sub-section (2) of Section 5.