Fair procedure in customs adjudication requires confrontation of market enquiry material and cross-examination before adverse findings are finalised.

Fair procedure required confrontation of the market enquiry report and cross-examination of the witnesses whose statements were relied upon in an adjudication alleging misdeclaration in description, quantity, quality and value. The dispute was limited to whether denial of that opportunity vitiated the process. As the appellants sought to test the material used against them, the tribunal held that they were entitled to that limited procedural opportunity before final adjudication and remanded the matter to the adjudicating authority for that purpose.

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Issues: Whether the appellants were entitled to confrontation of the market enquiry report and cross-examination of the persons whose statements were relied upon, and whether denial of such opportunity warranted remand.

Analysis: The adjudication had proceeded on findings of misdeclaration in description, quantity, quality and value, supported by physical verification, laboratory testing and market enquiry. However, the grievance raised was confined to the non-confrontation of the market enquiry report and denial of cross-examination of the concerned witnesses. Since the appellants sought opportunity to test the material relied upon against them, fair procedure required that they be given that opportunity before final adjudication.

Conclusion: The appellants were entitled to confrontation of the market enquiry report and to cross-examination on the limited aspects raised, and the matter was remanded to the adjudicating authority for that purpose.

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