https://www.taxtmi.com/caselaws?id=95376 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. en-us Wed, 10 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 10:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95376 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. Case-Laws Customs Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95376