<h1>Cabinet Approves Bill to Amend Customs Act Section 28, Validating Past Show Cause Notices to Secure Revenue.</h1> The Union Cabinet approved a Legislative Amendment Bill to amend Section 28 of the Customs Act, 1962, with retrospective effect. This amendment aims to validate Show Cause Notices issued by specified Customs officers, including those from the Directorate General of Revenue Intelligence and Central Excise Commissionerates, for demanding Customs duty. The move addresses a Supreme Court ruling that invalidated such notices due to jurisdictional technicalities. The amendment seeks to safeguard substantial government revenue, prevent tax evaders from exploiting legal loopholes, and provide certainty in revenue matters by resolving pending proceedings before judicial and quasi-judicial authorities.