https://www.taxtmi.com/caselaws?id=126153 An appellate order cannot sustain confiscation on a ground not invoked in the show-cause notice or relied on in adjudication. Here, the notice alleged contravention under specified provisions, but the appellate authority upheld confiscation under a different clause concerning mismatch in value or material particulars with the export entry. Because the exporter was not put on notice of that basis, the new ground could not lawfully support the confiscation. The appellate order was therefore unsustainable and was set aside. en-us Wed, 15 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126153 An appellate order cannot sustain confiscation on a ground not invoked in the show-cause notice or relied on in adjudication. Here, the notice alleged contravention under specified provisions, but the appellate authority upheld confiscation under a different clause concerning mismatch in value or material particulars with the export entry. Because the exporter was not put on notice of that basis, the new ground could not lawfully support the confiscation. The appellate order was therefore unsustainable and was set aside. Case-Laws Customs Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126153