Natural justice breach vitiates appellate valuation order when relied-on material was not shared before decision.

An appellate order based mainly on a Chartered Engineer's certificate could not be sustained because the certificate was not supplied to the importer before disposal of the appeal. Denial of access to the material relied on by the appellate authority deprived the importer of a fair opportunity to respond, amounting to a breach of natural justice. As the valuation and duty liability issues depended on reconsideration of that material, the matter required remand for fresh decision after hearing the importer.

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Issues: Whether the first appellate order, which relied on a Chartered Engineer's certificate not supplied to the importer before disposal, could be sustained and whether the matter required remand for fresh decision.

Analysis: The impugned order was based mainly on the Chartered Engineer's certificate. Since that certificate was not furnished to the importer before the appellate decision and was supplied only along with the order, the importer was denied a fair opportunity to meet that material. This amounted to breach of natural justice. In such circumstances, the controversy on valuation and duty liability could not be finally resolved without reconsideration by the appellate authority after hearing the importer.

Conclusion: The order could not be sustained and the matter was required to be remanded for fresh decision after granting opportunity of hearing.

Ratio Decidendi: An appellate order founded on material not disclosed to the affected party before decision is vitiated for breach of natural justice and must be set aside for reconsideration after hearing.

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