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of <h1>Customs Manual 2025: Demand Notices Not Served for Amounts Under 100 as per Section 28(1)(b) of Customs Act.</h1> The Customs Manual 2025 outlines the procedure for issuing a Demand Show Cause Notice. A proper officer will not serve a demand notice if the amount 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 of the Customs Act, 1962, can be issued by the proper officer or a superior officer in accordance with subsection (2) of Section 5, within the specified or extended time period.
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