We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Show Cause Notice practice: officers may issue SCNs for customs duty and interest within prescribed statutory timeframes. The procedure bars serving a demand notice for amounts below the de minimis threshold in Section 28(1)(b). Show cause notices for duty or interest under Sections 28, 28AA and 28AAA may be issued by the proper officer or by an officer subordinate to the proper officer under Section 5(2), and must be issued within the prescribed statutory time limits or any permitted extension.
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>Show Cause Notice practice: officers may issue SCNs for customs duty and interest within prescribed statutory timeframes.</h1> The procedure bars serving a demand notice for amounts below the de minimis threshold in Section 28(1)(b). Show cause notices for duty or interest under Sections 28, 28AA and 28AAA may be issued by the proper officer or by an officer subordinate to the proper officer under Section 5(2), and must be issued within the prescribed statutory time limits or any permitted extension.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
