https://www.taxtmi.com/caselaws?id=41635 Customs valuation under the Sea Customs Act, 1878 was treated as a quasi-judicial exercise requiring disclosure of the samples and analyst's report and a meaningful opportunity to meet that material; reliance on undisclosed evidence without hearing the assessee rendered the assessment and consequential demand unsustainable. The demand was also treated as time-barred because it was not made within the prescribed three-month period from the first assessment. The deposit requirement for an ordinary appeal did not bar relief where the foundational assessment was a nullity, so the recovery proceedings based on the defective assessment could not stand. en-us Fri, 02 Sep 1983 00:00:00 +0530 Sat, 05 Jun 2010 10:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41635 Customs valuation under the Sea Customs Act, 1878 was treated as a quasi-judicial exercise requiring disclosure of the samples and analyst's report and a meaningful opportunity to meet that material; reliance on undisclosed evidence without hearing the assessee rendered the assessment and consequential demand unsustainable. The demand was also treated as time-barred because it was not made within the prescribed three-month period from the first assessment. The deposit requirement for an ordinary appeal did not bar relief where the foundational assessment was a nullity, so the recovery proceedings based on the defective assessment could not stand. Case-Laws Central Excise Fri, 02 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41635