Amendment of section 28
56. In section 28 of the Customs Act, in sub-section (1), the following proviso shall be inserted, namely:—
“Provided that the proper officer shall not serve such show cause notice, where the amount involved is less than rupees one hundred.”.
Notes on Clauses:
Clause 56 seeks to amend sub-section (1) of section 28 to provide that the proper officer shall not serve a show cause notice, where the amount involved is less than rupees one hundred.
