https://www.taxtmi.com/caselaws?id=789606 A noticee's substantial admission of allegations in a show cause notice can justify limited appellate scrutiny where only a narrow objection is raised and that objection is accepted in adjudication. The commentary applies the principle that admitted facts need not be proved and treats the remaining valuation, confiscation, duty, interest and penalty findings as not requiring fresh merits review. On that basis, the Commissioner (Appeals)' refusal to re-examine the matter on merits was upheld, and the customs demand with consequential penalties remained undisturbed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789606 A noticee's substantial admission of allegations in a show cause notice can justify limited appellate scrutiny where only a narrow objection is raised and that objection is accepted in adjudication. The commentary applies the principle that admitted facts need not be proved and treats the remaining valuation, confiscation, duty, interest and penalty findings as not requiring fresh merits review. On that basis, the Commissioner (Appeals)' refusal to re-examine the matter on merits was upheld, and the customs demand with consequential penalties remained undisturbed. Case-Laws Customs Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789606