https://www.taxtmi.com/caselaws?id=274801 Certiorari relief was described as unavailable on grounds not raised before the customs authority, and alleged valuation errors that are not apparent on the face of the record cannot be examined. Real value under customs law was stated to depend on the wholesale cash price at the time and place of importation, so the contract date was not treated as the valuation date merely because shipment was delayed. Confiscation was treated as limited to the excess value beyond the licence, not the entire consignment, and unequal treatment was not established without reliable comparison material. A second show-cause notice was held permissible where it merely corrected errors in the first notice. en-us Fri, 22 Jul 1960 00:00:00 +0530 Tue, 04 Sep 2018 18:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274801 Certiorari relief was described as unavailable on grounds not raised before the customs authority, and alleged valuation errors that are not apparent on the face of the record cannot be examined. Real value under customs law was stated to depend on the wholesale cash price at the time and place of importation, so the contract date was not treated as the valuation date merely because shipment was delayed. Confiscation was treated as limited to the excess value beyond the licence, not the entire consignment, and unequal treatment was not established without reliable comparison material. A second show-cause notice was held permissible where it merely corrected errors in the first notice. Case-Laws Customs Fri, 22 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274801