https://www.taxtmi.com/acts?id=17842 A proviso to section 28 of the Customs Act bars the proper officer from issuing a show cause notice where the monetary amount at issue is below a minimal threshold, creating a de minimis procedural exemption that limits initiation of formal customs enforcement in low value cases and modifies the proper officer's duties accordingly. en-us Tue, 14 May 2013 18:01:59 +0530 Wed, 19 Nov 2025 10:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17842 A proviso to section 28 of the Customs Act bars the proper officer from issuing a show cause notice where the monetary amount at issue is below a minimal threshold, creating a de minimis procedural exemption that limits initiation of formal customs enforcement in low value cases and modifies the proper officer's duties accordingly. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 18:01:59 +0530 https://www.taxtmi.com/acts?id=17842