https://www.taxtmi.com/caselaws?id=117088 The order alleging undervaluation of imported goods leading to duty evasion was deemed invalid as it exceeded the issues raised in the show cause notice. Consequently, penalties and confiscation under the Customs Act were considered unnecessary. The allegation of transferring equipment value to technical documents lacked evidence, and approvals for technical documents and goods were found to be valid. As a result, duty demands, penalties, and confiscation were not sustainable, and the appellant's appeal was allowed, setting aside the order and granting full relief. en-us Tue, 30 Aug 2005 00:00:00 +0530 Wed, 20 Jun 2012 12:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117088 The order alleging undervaluation of imported goods leading to duty evasion was deemed invalid as it exceeded the issues raised in the show cause notice. Consequently, penalties and confiscation under the Customs Act were considered unnecessary. The allegation of transferring equipment value to technical documents lacked evidence, and approvals for technical documents and goods were found to be valid. As a result, duty demands, penalties, and confiscation were not sustainable, and the appellant's appeal was allowed, setting aside the order and granting full relief. Case-Laws Customs Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117088