Importer challenged confiscation, fine & penalty for alleged mis-declaration of value when show cause was for prohibited goods import.

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....Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste issue, implying acceptance of petitioner's explanation as per precedent. However, order rejected declared value, ordered confiscation for re-export, imposed redemption fine and penalty for mis-declaration of assessable value. Since show cause notice pertained to import of prohibited goods, not mis-declaration of value, impugned order set aside under Article 226. Petition disposed.....