Natural justice and provisional assessment required remand where chemist report was withheld from the importer.

Provisional assessment of the bills of entry meant the classification and exemption dispute could not be finally sustained without de novo adjudication and finalisation by the adjudicating authority. Reliance on the Deputy Chief Chemist's report, without furnishing it to the importer, violated natural justice because it deprived the importer of an opportunity to seek retest of samples and to meet the material used against it. The matter was therefore remitted for reconsideration on the importer's documents, with directions to follow natural justice and to consider the importer's own similar cases. The impugned order was set aside.

---

---

Issues: Whether the impugned classification and denial of exemption could be sustained when the bill of entry remained provisionally assessed and the importer was not furnished the Deputy Chief Chemist's report relied upon in appeal.

Analysis: The bills of entry had not been finalised, so the dispute required remand for final assessment by the adjudicating authority. The order below relied upon the Deputy Chief Chemist's report without furnishing it to the importer, thereby denying an opportunity to seek retest of the samples and to meet the material used against it. In such circumstances, the matter had to be reconsidered on the documents produced by the importer and after following the principles of natural justice. The adjudicating authority was also required to consider the decisions rendered in the importer's own similar cases.

Conclusion: The impugned order was set aside and the matter was remitted for de novo adjudication and finalisation of the provisional assessments after complying with natural justice.

---