Natural justice in customs valuation: undisclosed third party material cannot support an order without prior disclosure and objections.

A customs valuation order based on a third party Bill of Entry was vulnerable because the affected importer was not furnished that material before the decision. The non-disclosure denied a fair opportunity to meet the basis of valuation and raise objections, amounting to a breach of natural justice. The order was therefore unsustainable to the extent it relied on the undisclosed document, and the matter was directed to be reconsidered after supplying the Bill of Entry and receiving objections.

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Issues: Whether the valuation order fixing the imported goods on the basis of a third party Bill of Entry could be sustained when a copy of that document was not furnished to the petitioner before the decision was made.

Analysis: The valuation was founded on a third party Bill of Entry relied upon by the department. Since the petitioner was not supplied a copy of that material before the impugned decision, it was deprived of a proper opportunity to meet the basis of the valuation and to raise objections. Such non-disclosure rendered the decision vulnerable for breach of procedural fairness.

Conclusion: The valuation order, to the extent it rested on the undisclosed Bill of Entry, could not be sustained and was set aside, with directions to furnish the document and reconsider the matter after objections.

Ratio Decidendi: A valuation order based on material not disclosed to the affected party before decision-making violates natural justice and cannot stand.

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