Removal of goods

Adjudicating officer cannot go beyond the scope of the allegations/charges levelled in the show cause notice, and if it does so, the very action together with the super structure built thereon is blown to smithereens.

Purported parrot-like statements of the partisan witnesses had been projected to have been recorded by the Investigating Officer, as was reasonably suspected, to besmear the reputation of the appellant

No evidence much less incriminating evidence was available with the prosecution qua the appellant, and the purported evidence, if any, had no sanctity in the eyes of law, as the statements of parties' witnesses, if any, were not substantive piece of evidence, as such, was not admissible in the process of law.