Mandatory Commissioner approval for duty notices under amended Section 11A-absence of approval invalidated the proceedings.

A show cause notice demanding duty was invalid because it was served after the amended proviso to Section 11A took effect and was issued by a subordinate officer without the prior approval of the jurisdictional Commissioner. Where the demand fell within the prescribed limit, that approval was a mandatory statutory condition, and its absence rendered the notice defective. Proceedings founded on a notice that failed to meet this requirement could not be sustained, and the subsequent action was therefore unsustainable.

---

---

Issues: Whether the show cause notice demanding duty was valid when it was served after the amendment to the proviso to Section 11A and without prior approval of the jurisdictional Commissioner.

Analysis: The notice was served after the amended proviso to Section 11A became operative. For demands up to the prescribed limit, service of notice by a subordinate officer required prior approval of the Commissioner, and such approval was not obtained before issuance. As the notice did not satisfy the mandatory statutory requirement, the proceedings founded on it could not be sustained.

Conclusion: The show cause notice was invalid and the subsequent proceedings were unsustainable.

---