https://www.taxtmi.com/caselaws?id=45670 Valuation under section 30(b) of the Sea Customs Act is available only when the wholesale cash price contemplated by section 30(a) cannot be ascertained, and the customs record must show that the statutory inquiry under section 30(a) has been undertaken before resorting to section 30(b). If the material does not establish the time, place, or basis of importation, the valuation lacks the required statutory foundation. The text also states that a personal hearing is effective only when the same authority that hears the party also decides the matter; a split between hearing officer and deciding officer defeats natural justice. en-us Thu, 04 May 1961 00:00:00 +0530 Tue, 13 Jul 2010 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45670 Valuation under section 30(b) of the Sea Customs Act is available only when the wholesale cash price contemplated by section 30(a) cannot be ascertained, and the customs record must show that the statutory inquiry under section 30(a) has been undertaken before resorting to section 30(b). If the material does not establish the time, place, or basis of importation, the valuation lacks the required statutory foundation. The text also states that a personal hearing is effective only when the same authority that hears the party also decides the matter; a split between hearing officer and deciding officer defeats natural justice. Case-Laws Customs Thu, 04 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45670