https://www.taxtmi.com/caselaws?id=95480 Confiscation cannot be sustained on a ground not stated in the show cause notice. The notice proceeded on the basis that goods imported under the Transfer of Residence Scheme could not be sold to another person, and the appellate authority also treated the non-transfer condition as waived by Board Circular No. 63/95-Cus. dated 07.06.1995. The Revenue then sought to justify confiscation on a different contention, namely that the goods were not the same as those declared under the transfer of residence declaration. That new basis was outside the notice and could not support confiscation. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95480 Confiscation cannot be sustained on a ground not stated in the show cause notice. The notice proceeded on the basis that goods imported under the Transfer of Residence Scheme could not be sold to another person, and the appellate authority also treated the non-transfer condition as waived by Board Circular No. 63/95-Cus. dated 07.06.1995. The Revenue then sought to justify confiscation on a different contention, namely that the goods were not the same as those declared under the transfer of residence declaration. That new basis was outside the notice and could not support confiscation. Case-Laws Customs Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95480