https://www.taxtmi.com/caselaws?id=45592 A customs confiscation order based on appraised value and comparative imports could not stand where the importer was not informed of the specific material relied upon or the basis for fixing the price of the goods. In quasi-judicial proceedings, adverse material must be disclosed and the affected party must be given a fair opportunity to contest it; the possibility that the party could have sought disclosure does not cure the defect when the authority itself relied on undisclosed material. The confiscation order was therefore unsustainable for breach of natural justice, and the petition succeeded. en-us Fri, 11 Oct 1963 00:00:00 +0530 Mon, 12 Jul 2010 16:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45592 A customs confiscation order based on appraised value and comparative imports could not stand where the importer was not informed of the specific material relied upon or the basis for fixing the price of the goods. In quasi-judicial proceedings, adverse material must be disclosed and the affected party must be given a fair opportunity to contest it; the possibility that the party could have sought disclosure does not cure the defect when the authority itself relied on undisclosed material. The confiscation order was therefore unsustainable for breach of natural justice, and the petition succeeded. Case-Laws Customs Fri, 11 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45592