https://www.taxtmi.com/caselaws?id=351371 Redemption fine and penalty could not be sustained on a ground not set out in the show cause notice. The notice alleged only confiscation for violation of the Foreign Trade Policy and penalty under the Customs Act; undervaluation was never pleaded. When the appellate authority rejected confiscation on the policy allegation, it could not sustain confiscation-related consequences by introducing undervaluation for the first time, as that travelled beyond the scope of adjudication. The impugned order was set aside to that extent. en-us Tue, 19 Sep 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351371 Redemption fine and penalty could not be sustained on a ground not set out in the show cause notice. The notice alleged only confiscation for violation of the Foreign Trade Policy and penalty under the Customs Act; undervaluation was never pleaded. When the appellate authority rejected confiscation on the policy allegation, it could not sustain confiscation-related consequences by introducing undervaluation for the first time, as that travelled beyond the scope of adjudication. The impugned order was set aside to that extent. Case-Laws Customs Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351371