https://www.taxtmi.com/caselaws?id=45709 Customs assessment under the Sea Customs Act is treated as quasi-judicial, so natural justice and reasoned, speaking orders apply. Where the assessment is subject to appeal or revision, the authority must disclose the material relied on and give the affected party a fair opportunity to meet adverse evidence; otherwise the appellate remedy is undermined. In the discussed assessment of export duty on manganese ore, brief conclusions without disclosure of the basis for higher valuation were said to be unsustainable, and the matter was to be reassessed in accordance with fairness requirements. en-us Tue, 05 Dec 1961 00:00:00 +0530 Tue, 13 Jul 2010 13:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45709 Customs assessment under the Sea Customs Act is treated as quasi-judicial, so natural justice and reasoned, speaking orders apply. Where the assessment is subject to appeal or revision, the authority must disclose the material relied on and give the affected party a fair opportunity to meet adverse evidence; otherwise the appellate remedy is undermined. In the discussed assessment of export duty on manganese ore, brief conclusions without disclosure of the basis for higher valuation were said to be unsustainable, and the matter was to be reassessed in accordance with fairness requirements. Case-Laws Customs Tue, 05 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45709