https://www.taxtmi.com/caselaws?id=73330 An adjudication cannot stand where the authority proceeds on a ground not disclosed in the show cause notice, and a later letter issued after personal hearing does not cure the statutory defect under Section 124 of the Customs Act, 1962; the assessee was denied proper notice of the real basis for confiscation and penalty. Confiscation of cash and penalty also failed on the merits because the Department did not prove a reliable nexus between the seized cash and clandestine export or smuggled goods. Suspicion was insufficient, and in the absence of proof that the cash represented sale proceeds of smuggled goods, confiscation under Section 121 and penalty under Section 114 could not be sustained. en-us Thu, 15 Sep 1983 00:00:00 +0530 Tue, 31 May 2011 11:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73330 An adjudication cannot stand where the authority proceeds on a ground not disclosed in the show cause notice, and a later letter issued after personal hearing does not cure the statutory defect under Section 124 of the Customs Act, 1962; the assessee was denied proper notice of the real basis for confiscation and penalty. Confiscation of cash and penalty also failed on the merits because the Department did not prove a reliable nexus between the seized cash and clandestine export or smuggled goods. Suspicion was insufficient, and in the absence of proof that the cash represented sale proceeds of smuggled goods, confiscation under Section 121 and penalty under Section 114 could not be sustained. Case-Laws FEMA Thu, 15 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73330