https://www.taxtmi.com/caselaws?id=92594 Undisclosed material relied upon in a customs classification dispute vitiated the proceedings because the importer was not given an opportunity to meet the RTO inquiry that directly affected liability. The fairness requirement inherent in natural justice was therefore not satisfied. The merits of classification were not finally determined; instead, the matter was remanded for disclosure of the relied-upon material, a fresh hearing with importer participation, and expert inspection if required, followed by a speaking order. en-us Thu, 28 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92594 Undisclosed material relied upon in a customs classification dispute vitiated the proceedings because the importer was not given an opportunity to meet the RTO inquiry that directly affected liability. The fairness requirement inherent in natural justice was therefore not satisfied. The merits of classification were not finally determined; instead, the matter was remanded for disclosure of the relied-upon material, a fresh hearing with importer participation, and expert inspection if required, followed by a speaking order. Case-Laws Customs Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92594