https://www.taxtmi.com/article/detailed?id=10226 Reclassification and resulting valuation enhancement are unsustainable where the altered tariff headings were not specified in the show cause notice; adjudicating authorities must confine determinations to matters raised in the notice and independently apply relevant tariff chapter notes rather than rely solely on Textile Committee advice. Liability and penalties remain payable for undeclared goods discovered on examination. en-us Tue, 01 Feb 2022 08:33:32 +0530 Tue, 01 Feb 2022 08:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10226 Reclassification and resulting valuation enhancement are unsustainable where the altered tariff headings were not specified in the show cause notice; adjudicating authorities must confine determinations to matters raised in the notice and independently apply relevant tariff chapter notes rather than rely solely on Textile Committee advice. Liability and penalties remain payable for undeclared goods discovered on examination. Articles Customs - Import - Export - SEZ Tue, 01 Feb 2022 08:33:32 +0530 https://www.taxtmi.com/article/detailed?id=10226