https://www.taxtmi.com/caselaws?id=106581 Duty could not be confirmed against licence holders where the show cause notice proceeded on the basis that another entity was the importer, because an adjudicating authority is confined to the charges and persons named in the notice. The record did not establish any adjudication of the liability of the entity identified as importer, and the impugned order travelled beyond the allegations set out in the notice. The confirmation of duty and penalty against the appellants was therefore legally unsustainable, and the matter was remanded for fresh decision by the jurisdictional Commissioner in accordance with law and the notice. en-us Wed, 12 Sep 2001 00:00:00 +0530 Wed, 14 Mar 2012 17:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106581 Duty could not be confirmed against licence holders where the show cause notice proceeded on the basis that another entity was the importer, because an adjudicating authority is confined to the charges and persons named in the notice. The record did not establish any adjudication of the liability of the entity identified as importer, and the impugned order travelled beyond the allegations set out in the notice. The confirmation of duty and penalty against the appellants was therefore legally unsustainable, and the matter was remanded for fresh decision by the jurisdictional Commissioner in accordance with law and the notice. Case-Laws Customs Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106581