Fair hearing and non-supply of relied-upon report justified remand for fresh adjudication in a connected customs matter.

An adjudication based on a Cost Accountant's report could not stand where the report had not been shown to the affected party, resulting in an inadequate opportunity of hearing. As the issues were substantially identical to those already decided by the same Bench in a connected matter, the proper course was to follow that earlier approach and remit the matter for reconsideration. The order was set aside and the case remanded for fresh adjudication after supplying the report, examining the import and export documents, and granting a reasonable hearing.

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Issues: Whether the impugned order warranted setting aside and remand for fresh adjudication in view of the earlier Bench decision in a similar matter and the alleged denial of a reasonable opportunity of hearing, including non-supply of the Cost Accountant's report.

Analysis: The issues involved were substantially identical to those decided earlier by the same Bench in a connected matter, and both sides agreed that the present case should be dealt with on the same lines. The adjudicating authority had relied upon the Cost Accountant's report, but there was no evidence that a copy of that report had been supplied to the appellant. In these circumstances, the opportunity of hearing was found to be inadequate and the matter required reconsideration. The Bench therefore set aside the order and directed a fresh decision after supplying the report, examining the relevant import and export documents, and granting a reasonable hearing.

Conclusion: The matter was remanded for fresh adjudication and the appellant succeeded on that procedural challenge.

Ratio Decidendi: Where an adjudication is based on material not supplied to the affected party, and the case requires reconsideration on issues already covered by a binding coordinate decision, the proper course is to set aside the order and remand for de novo decision after affording a fair opportunity of hearing.

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