Disclosure of relied-upon material remains mandatory even after waiver of notice and personal hearing

Waiver of show cause notice and personal hearing does not remove the duty to disclose the material relied upon before adverse adjudication. Where the department relied on opinions and reports not furnished to the importer, the adjudication was held to breach fair procedure. The proper course was fresh adjudication after supplying the relied-upon material and giving a reasonable opportunity of hearing, ensuring compliance with natural justice even in a waiver situation.

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Issues: Whether the adjudication order could be sustained when the material relied upon against the importer was not disclosed, despite waiver of show cause notice and personal hearing.

Analysis: Waiver of notice and personal hearing does not dispense with the requirement that the noticee be informed of the material used against it. Since the department relied upon opinions and reports that had not been furnished to the importer, the order was passed in breach of fair procedure. The matter, therefore, required fresh adjudication after disclosure of the relied upon material and grant of a reasonable opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded for fresh decision after disclosure of the relied upon material and grant of hearing.

Ratio Decidendi: Even where notice and personal hearing are waived, the adjudicating authority must disclose the material relied upon and afford a reasonable opportunity before deciding the matter.

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