https://www.taxtmi.com/acts?id=49708 The amendment adds provisos to section 28(1) of the Customs Act creating a threshold based approval regime: where the amount of duty or interest involved is one crore rupees or less, a notice may be served by the Commissioner of Customs or, with his prior approval, by a subordinate officer; where the amount is more than one crore rupees, no notice may be served except with the prior approval of the Chief Commissioner of Customs. en-us Mon, 24 Feb 2025 15:34:42 +0530 Mon, 24 Feb 2025 15:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49708 The amendment adds provisos to section 28(1) of the Customs Act creating a threshold based approval regime: where the amount of duty or interest involved is one crore rupees or less, a notice may be served by the Commissioner of Customs or, with his prior approval, by a subordinate officer; where the amount is more than one crore rupees, no notice may be served except with the prior approval of the Chief Commissioner of Customs. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:34:42 +0530 https://www.taxtmi.com/acts?id=49708