Natural justice in customs adjudication requires cross-examination of witnesses before evidence is relied upon and the matter is remanded.

Customs adjudication was found to be vitiated where the affected party was denied a proper opportunity to cross-examine the departmental and seizure witnesses. The Tribunal applied the principles of natural justice and held that, where evidence is relied upon against a party, that party must be allowed to test it through cross-examination if desired. The matter was remanded for fresh adjudication before the customs authority with that opportunity, and the Tribunal declined to enter the merits because reconsideration was required first.

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Issues: Whether the adjudication was vitiated by denial of a fair opportunity to cross-examine the witnesses, warranting remand.

Analysis: The appeal turned on the complaint that the appellant was not afforded a proper opportunity to cross-examine the departmental and seizure witnesses. The order records that the principles of natural justice apply to customs adjudication and that, in the interests of justice, the affected party must be allowed to test the evidence relied upon. On that basis, the Tribunal held that the matter should be reconsidered afresh by the adjudicating authority after giving the appellant an opportunity to cross-examine the witnesses, if so desired. The Tribunal expressly declined to examine the merits because the matter was being sent back for fresh adjudication.

Conclusion: The adjudication was held to be vitiated for denial of natural justice, and the case was remanded to the Additional Collector of Customs for fresh consideration with opportunity for cross-examination.

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