https://www.taxtmi.com/manuals?id=7292 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. en-us Thu, 20 Feb 2025 11:16:05 +0530 Thu, 20 Feb 2025 11:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7292 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. Manuals Customs Thu, 20 Feb 2025 11:16:05 +0530 https://www.taxtmi.com/manuals?id=7292