https://www.taxtmi.com/caselaws?id=278166 Customs assessment under the Sea Customs Act was treated as non-quasi-judicial at the assessment stage because the statute did not require notice, hearing, or inquiry there, though writ control could still lie in special circumstances where the appellate remedy would not afford real justice. On valuation, the authorities had to determine the real value of goods by reference to relevant statutory considerations and could not arbitrarily add 12 1/2 per cent to a comparable importer's invoice on assumptions of undisclosed commission or other extraneous factors. The assessments and related demands were therefore set aside and remitted for reconsideration. en-us Tue, 26 Aug 1958 00:00:00 +0530 Tue, 15 Jan 2019 12:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278166 Customs assessment under the Sea Customs Act was treated as non-quasi-judicial at the assessment stage because the statute did not require notice, hearing, or inquiry there, though writ control could still lie in special circumstances where the appellate remedy would not afford real justice. On valuation, the authorities had to determine the real value of goods by reference to relevant statutory considerations and could not arbitrarily add 12 1/2 per cent to a comparable importer's invoice on assumptions of undisclosed commission or other extraneous factors. The assessments and related demands were therefore set aside and remitted for reconsideration. Case-Laws Customs Tue, 26 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278166