https://www.taxtmi.com/caselaws?id=756330 An adjudication order cannot sustain confiscation or penalty on a ground not put to notice in the show cause notice, and silence in the final findings on a specifically answered allegation may amount to acceptance of the importer's explanation. Here, the notice alleged prohibited import as hazardous waste, but the order recorded no adverse finding on that issue after the importer replied with supporting material; that allegation was treated as accepted. The order also shifted to misdeclaration of value, a distinct basis not disclosed in the notice, so the confiscation and penalty founded on that ground were held unsustainable and set aside. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756330 An adjudication order cannot sustain confiscation or penalty on a ground not put to notice in the show cause notice, and silence in the final findings on a specifically answered allegation may amount to acceptance of the importer's explanation. Here, the notice alleged prohibited import as hazardous waste, but the order recorded no adverse finding on that issue after the importer replied with supporting material; that allegation was treated as accepted. The order also shifted to misdeclaration of value, a distinct basis not disclosed in the notice, so the confiscation and penalty founded on that ground were held unsustainable and set aside. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756330