Proper officer requirement invalidates notices issued by unauthorized DRI officials; statutory authority required for issuance.

A show cause notice issued by an Additional Director General of the Directorate of Revenue Intelligence was held not to be issued by a proper officer under the Customs Act, 1962; show cause notices must originate from an authority expressly empowered by statute, rule, notification or other lawful instrument, and notices issued by officers outside the statutory definition of proper officer lack validity and cannot ground further proceedings.

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