https://www.taxtmi.com/caselaws?id=34354 A customs assessment based substantially on a chemical analysis report was set aside because the assessee was denied a reasonable opportunity to cross-examine the Chemist and test the evidence relied on against it; non-furnishing of the sampling records also contributed to the breach of natural justice. The Court held that such denial caused serious prejudice and warranted remand for fresh determination. It further stated that interim stay protection does not prevent the Revenue from claiming interest if liability is ultimately confirmed on reconsideration, with interest recoverable from the date the amount became payable under the original order. en-us Fri, 03 Jul 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34354 A customs assessment based substantially on a chemical analysis report was set aside because the assessee was denied a reasonable opportunity to cross-examine the Chemist and test the evidence relied on against it; non-furnishing of the sampling records also contributed to the breach of natural justice. The Court held that such denial caused serious prejudice and warranted remand for fresh determination. It further stated that interim stay protection does not prevent the Revenue from claiming interest if liability is ultimately confirmed on reconsideration, with interest recoverable from the date the amount became payable under the original order. Case-Laws Customs Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34354