https://www.taxtmi.com/caselaws?id=49834 A waiver and clarification issued by the licensing authority under the import policy removed the return-stream condition for the naphtha imports, and that policy relaxation was binding on Customs, so the imports could not be treated as prohibited under Section 111(d) of the Customs Act, 1962. The adjudicating authority also could not sustain confiscation by relying on a new distinction between heptene, nonene and naphtha when the show cause notice proceeded on a different basis. An adjudication order that travels beyond the notice breaches natural justice and cannot stand. en-us Wed, 14 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49834 A waiver and clarification issued by the licensing authority under the import policy removed the return-stream condition for the naphtha imports, and that policy relaxation was binding on Customs, so the imports could not be treated as prohibited under Section 111(d) of the Customs Act, 1962. The adjudicating authority also could not sustain confiscation by relying on a new distinction between heptene, nonene and naphtha when the show cause notice proceeded on a different basis. An adjudication order that travels beyond the notice breaches natural justice and cannot stand. Case-Laws Customs Wed, 14 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49834