https://www.taxtmi.com/article/detailed?id=16147 An Order-in-Original cannot be sustained if it goes beyond the scope of the Show Cause Notice, and a vague notice that does not set out specific allegations or explain the manner of the alleged violations offends natural justice. The Show Cause Notice remains the foundation of adjudication, and the adjudicating authority cannot introduce new material or expand the case in the order itself. In the customs broker licensing context, allegations must be stated with sufficient clarity so the noticee can meet the case effectively. en-us Mon, 06 Apr 2026 08:53:24 +0530 Mon, 06 Apr 2026 08:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16147 An Order-in-Original cannot be sustained if it goes beyond the scope of the Show Cause Notice, and a vague notice that does not set out specific allegations or explain the manner of the alleged violations offends natural justice. The Show Cause Notice remains the foundation of adjudication, and the adjudicating authority cannot introduce new material or expand the case in the order itself. In the customs broker licensing context, allegations must be stated with sufficient clarity so the noticee can meet the case effectively. Articles Customs - Import - Export - SEZ Mon, 06 Apr 2026 08:53:24 +0530 https://www.taxtmi.com/article/detailed?id=16147