Natural justice in Bills of Entry finalisation requires a speaking order, prior hearing, and consideration of the importer's submissions.

The proper officer was directed to finalise the Bills of Entry by a speaking order after considering the petitioner's submissions and granting a personal hearing on advance notice. The Court required compliance with natural justice and did not express any view on the merits, while keeping the parties' rights and contentions open.

---

---

Issues: (i) Whether the proper officer should finalize the Bills of Entry after considering the petitioner's submissions and affording a personal hearing in accordance with natural justice.

Analysis: The petitioner stated that all contentions would be placed before the proper officer for consideration. The Court therefore directed that the Bills of Entry be finalized by a speaking order after due consideration of the petitioner's submissions, compliance with the principles of natural justice, and grant of a personal hearing on advance notice.

Conclusion: The proper officer was directed to finalize the Bills of Entry within the stipulated time after hearing the petitioner and passing a speaking order.

Final Conclusion: The writ petition was disposed of by issuing procedural directions for adjudication of the Bills of Entry, while keeping the parties' rights and contentions open and expressing no view on the merits.

---