Concessional customs notification relief cannot be denied on grounds never raised in the notice or original order.

Concessional customs notification benefit cannot be denied on grounds not set out in the show cause notice or in the original adjudication order. Where imported goods were cleared under Notification No. 267/89-Cus. and the record supported their claimed use in leather handbags, the appellate authority could not reject relief by introducing new objections such as invalid registration-cum-membership certificate or lack of actual user. An appellate authority must stay within the scope of the notice and the order under appeal, and may not enlarge the dispute at the appellate stage. The denial of notification benefit on fresh grounds was therefore unsustainable.

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Issues: Whether the appellate authority could deny the benefit of the concessional customs notification on grounds not formed part of the show cause notice or the original adjudication order.

Analysis: The imported goods were cleared under Notification No. 267/89-Cus. against a bond, and the record included a registration-cum-membership certificate, chartered accountant's certificates and export documents supporting the claim that the goods were used in leather handbags. The decisive point was that the Commissioner (Appeals) relied on grounds such as absence of a valid registration-cum-membership certificate and alleged lack of actual user, although those grounds were neither alleged in the show cause notice nor recorded by the original adjudicating authority. An appellate authority cannot expand the dispute beyond the foundation laid in the notice and the order under appeal.

Conclusion: The denial of the notification benefit on new grounds was unsustainable and the appeal succeeded.

Ratio Decidendi: Relief under a notification cannot be denied on grounds not alleged in the show cause notice or formed part of the original adjudication, as an appellate authority cannot travel beyond the scope of the notice and order under appeal.

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