Natural justice in confiscation matters requires supply of relied-upon statements before adverse adjudication.

Confiscation of seized sugar was challenged on the ground that the statement relied on to implicate the appellant in an attempted export had neither been supplied nor dealt with at the appellate stage. The omission meant the appellant lacked an effective opportunity to answer the allegation, engaging the requirements of natural justice and fair hearing. Because the relied-upon material was not furnished and the objection remained unanswered, the impugned order was set aside and the matter was remanded for supply of the statement and fresh adjudication after hearing the appellant.

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Issues: Whether the confiscation order could be sustained when the statement relied upon against the appellant had not been supplied and had not been dealt with at the appellate stage.

Analysis: The confiscation of seized sugar was based on a statement said to implicate the appellant in an attempted export. That statement was neither referred to in the show cause notice nor supplied to the appellant, and the appellate authority did not address this objection. The absence of supply of the relied upon material deprived the appellant of an effective opportunity to meet the allegation, warranting fresh adjudication.

Conclusion: The impugned order was set aside and the matter was remanded for supply of the statement and fresh adjudication after granting an opportunity of hearing in accordance with natural justice.

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