https://www.taxtmi.com/caselaws?id=797063 Supplementary show cause notices cannot introduce a fresh, time-barred substantive proposal to deny preferential customs exemption or enhance duty without adequate opportunity to respond. Preferential origin certificates authenticated and accepted at import remain valid absent reliable evidence of falsity, cancellation, revocation, or importer involvement in irregularity. Reclassification of decorative PVD-coated stainless-steel products requires cogent technical evidence, including appropriate testing; retracted statements cannot support reclassification without statutory safeguards. Declared transaction value cannot be rejected or enhanced without prescribed valuation procedures, evidence of additional payment, or material justifying rejection. Where false origin, misclassification, and undervaluation are unproved, consequential duty, interest, confiscation-related liabilities, and penalties lack legal basis. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797063 Supplementary show cause notices cannot introduce a fresh, time-barred substantive proposal to deny preferential customs exemption or enhance duty without adequate opportunity to respond. Preferential origin certificates authenticated and accepted at import remain valid absent reliable evidence of falsity, cancellation, revocation, or importer involvement in irregularity. Reclassification of decorative PVD-coated stainless-steel products requires cogent technical evidence, including appropriate testing; retracted statements cannot support reclassification without statutory safeguards. Declared transaction value cannot be rejected or enhanced without prescribed valuation procedures, evidence of additional payment, or material justifying rejection. Where false origin, misclassification, and undervaluation are unproved, consequential duty, interest, confiscation-related liabilities, and penalties lack legal basis. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797063