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    <title>Demand Show Cause Notice</title>
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    <description>A statutory threshold exemption prevents serving demand notices for trivial amounts; Show Cause Notices for recovery of duty or interest may be issued by the proper officer or by an officer subordinate to the proper officer and must be issued within the statutory or extended time limits.</description>
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      <description>A statutory threshold exemption prevents serving demand notices for trivial amounts; Show Cause Notices for recovery of duty or interest may be issued by the proper officer or by an officer subordinate to the proper officer and must be issued within the statutory or extended time limits.</description>
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