https://www.taxtmi.com/caselaws?id=102835 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. en-us Fri, 23 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102835 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. Case-Laws Customs Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102835