https://www.taxtmi.com/caselaws?id=45730 Reliance on undisclosed market enquiries in customs adjudication breached natural justice because the affected party had no opportunity to test the material, and the assessment could not stand. The demand for short-levy also failed because section 39 of the Sea Customs Act requires an actual, established short-levy and timely notice within the statutory period; a notice issued on mere apprehension before short-levy was proved was premature and ineffective. The assessment and penalty proceedings were quashed, with consequential relief to the petitioner. en-us Fri, 14 Jun 1963 00:00:00 +0530 Tue, 13 Jul 2010 14:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45730 Reliance on undisclosed market enquiries in customs adjudication breached natural justice because the affected party had no opportunity to test the material, and the assessment could not stand. The demand for short-levy also failed because section 39 of the Sea Customs Act requires an actual, established short-levy and timely notice within the statutory period; a notice issued on mere apprehension before short-levy was proved was premature and ineffective. The assessment and penalty proceedings were quashed, with consequential relief to the petitioner. Case-Laws Customs Fri, 14 Jun 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45730