# The Finance Act, 2013, Section 66: Amendment of section 28

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/66/

## Text

Amendment of section 28. 66. 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.". © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.