Customs classification cannot go beyond the show cause notice; a new tariff heading challenge was held impermissible.

Departmental proceedings initiated under section 129D of the Customs Act, 1962 cannot travel beyond the scope of the original show cause notice. Where the notice proposed classification of imported goods under heading 3919.90, a subsequent challenge seeking to sustain a different classification was impermissible because it was not founded on the notice. Applying the same principle as under the analogous Central Excise framework, the Revenue appeal was held not maintainable and dismissed.

---

---

Issues: Whether the departmental proceedings and the Revenue appeal could proceed when the notice proposed classification under one tariff heading but the subsequent challenge sought a different classification beyond the framework of that notice.

Analysis: The show cause notice proposed classification of the imported goods under heading 3919.90, whereas the later departmental proceedings sought to sustain a different classification. Proceedings initiated under section 129D of the Customs Act, 1962 cannot travel beyond the record of the original proceedings. A jurisdictional direction seeking a classification not founded on the notice was treated as impermissible, on the same reasoning applied to the analogous provision under the Central Excise law.

Conclusion: The Revenue appeal was not maintainable and was dismissed.

---