Natural justice under Customs Act upheld where repeated hearing opportunities were given and the party failed to respond or appear.

Section 124 of the Customs Act, 1962 requires written notice, an opportunity to submit a written representation, and a reasonable opportunity of hearing before confiscation or penalty. The record showed that the petitioner received a detailed show cause notice, filed an interim reply, sought cross-examination, and was given repeated personal hearings, but did not file the final reply or remain present. Because the delay was attributable to the petitioner and sufficient opportunity had been afforded, the adjudication and appellate orders were not vitiated for breach of natural justice, and the challenge to the confiscation and penalty orders failed.

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Issues: Whether the adjudication and appellate orders were vitiated for want of adequate opportunity of hearing to the petitioner under the Customs Act, 1962.

Analysis: Section 124 of the Customs Act, 1962 requires issuance of a notice in writing, an opportunity to make a written representation, and a reasonable opportunity of being heard before confiscation or imposition of penalty. The petitioner had been served with a detailed show cause notice, filed an interim reply, sought cross-examination, and was granted repeated personal hearings. The record showed that notices for hearing were sent on several occasions, but the petitioner did not file the final reply and remained absent. The delay in disposal was attributable to the petitioner, and the adjudicating authority proceeded only after providing sufficient opportunity.

Conclusion: The question was answered against the petitioner and in favour of the Revenue. The adjudicating and appellate orders were not vitiated for want of adequate hearing.

Final Conclusion: The reference was declined, and the challenge to the confiscation and penalty orders failed on the ground of alleged denial of hearing.

Ratio Decidendi: Where the statutory requirements of notice, written representation, and reasonable opportunity of hearing are satisfied, and the party itself delays or fails to avail repeated hearings, the confiscation or penalty order is not invalid for breach of natural justice.

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