Customs show cause notices may be corrected or supplemented...

Customs show cause notices may be corrected or supplemented before adjudication where a corrigendum causes no prejudice and relates back to the original notice; proper-officer status is function-specific. Recovery proceedings for duty not levied or paid are distinct from refund proceedings and need not be preceded by a separate challenge to self-assessment. Under Rule 2(a), CKD electric two-wheeler kits may be classified as complete vehicles when, as presented, they possess the vehicle's essential character despite missing battery packs and chargers. A CKD exemption requiring all necessary components is unavailable where components are missing, and an unclaimed alternative exemption cannot later be invoked. Confiscation remains distinct from redemption fine, so its absence does not preclude confiscation or penalty.