https://www.taxtmi.com/caselaws?id=52073 Concessional customs notification benefit cannot be denied on grounds not set out in the show cause notice or in the original adjudication order. Where imported goods were cleared under Notification No. 267/89-Cus. and the record supported their claimed use in leather handbags, the appellate authority could not reject relief by introducing new objections such as invalid registration-cum-membership certificate or lack of actual user. An appellate authority must stay within the scope of the notice and the order under appeal, and may not enlarge the dispute at the appellate stage. The denial of notification benefit on fresh grounds was therefore unsustainable. en-us Thu, 18 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52073 Concessional customs notification benefit cannot be denied on grounds not set out in the show cause notice or in the original adjudication order. Where imported goods were cleared under Notification No. 267/89-Cus. and the record supported their claimed use in leather handbags, the appellate authority could not reject relief by introducing new objections such as invalid registration-cum-membership certificate or lack of actual user. An appellate authority must stay within the scope of the notice and the order under appeal, and may not enlarge the dispute at the appellate stage. The denial of notification benefit on fresh grounds was therefore unsustainable. Case-Laws Customs Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52073