Approval requirement for show-cause notices mandates senior authorisation and centralised review before issuance. Amendments to Section 11A require prior authorisation by Commissioners or Chief Commissioners for issuance of show-cause notices depending on the scale of duty shortfall, and the Board mandates early submission of draft notices to Commissionerate headquarters, centralised SCN numbering, monthly registries tracking adjudication and recovery, and review meetings to ensure objections raised by audit are sustainable.