https://www.taxtmi.com/caselaws?id=96328 Export misdeclaration was upheld where the shipping bill and weighment record showed a substantial mismatch between the declared and actual quantity of goods; penalty remained imposable, though reduced in view of the circumstances and the duty benefit said to have accrued. Penalty on the customs house agent was set aside because the show-cause notice was confined to proposed licence suspension and did not specifically allege the factual basis for penalty. Adjudication must stay within the scope of the notice, and penalty cannot be sustained without clear allegations supporting it. en-us Thu, 15 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96328 Export misdeclaration was upheld where the shipping bill and weighment record showed a substantial mismatch between the declared and actual quantity of goods; penalty remained imposable, though reduced in view of the circumstances and the duty benefit said to have accrued. Penalty on the customs house agent was set aside because the show-cause notice was confined to proposed licence suspension and did not specifically allege the factual basis for penalty. Adjudication must stay within the scope of the notice, and penalty cannot be sustained without clear allegations supporting it. Case-Laws Customs Thu, 15 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96328