Natural justice in customs valuation requires consideration of defence material before adverse adjudication; remand ordered for fresh hearing.

Adverse customs valuation adjudication cannot be sustained where the importer's defence submissions and supporting documents are not examined before the order is affirmed. The record indicated that the defence material was filed, but neither the original authority nor the appellate authority considered it while maintaining the valuation approach. This breached natural justice, including the right to effective hearing before an adverse decision. The orders were set aside and the matter was remanded to the adjudicating authority for fresh de novo consideration, with directions to hear the importer, consider all defence material, and issue a speaking order on valuation and related issues.

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Issues: Whether the order of assessment and the appellate order were vitiated for failure to consider the importer's defence submissions and documents, warranting remand for fresh adjudication.

Analysis: The assessment was made on the basis of available records because the importer's documents were said to have not been produced in time. However, the record showed that the defence material was subsequently filed and that neither the original authority nor the appellate authority examined those submissions while affirming the valuation approach. Since the adjudication proceeded without considering the importer's defence, the matter suffered from breach of the principles of natural justice, particularly the right to be heard before an adverse decision is taken.

Conclusion: The orders were set aside and the matter was remanded to the adjudicating authority for fresh consideration after granting the importer an opportunity to produce all defence material.

Final Conclusion: The dispute was returned for de novo adjudication on the valuation and related issues, with directions to decide the matter afresh by a speaking order after considering the importer's submissions.

Ratio Decidendi: An adverse adjudication cannot be sustained where relevant defence submissions are not considered, and in such a case the proper course is remand for fresh decision after affording effective hearing.

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