Natural justice under Customs Act Section 124 required a hearing before final order; the matter was remitted for fresh disposal.

An order under Section 124 of the Customs Act cannot be sustained if the affected party is denied a reasonable opportunity of hearing before final disposal. The Customs authorities admitted that no such hearing was afforded, constituting a breach of the mandatory procedural safeguard. The High Court therefore set aside the impugned order and remitted the matter for fresh consideration after hearing the writ petitioner.

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Issues: Whether the order passed under Section 124 of the Customs Act could be sustained when the writ petitioner was not afforded a reasonable opportunity of hearing before final disposal.

Analysis: The impugned order was challenged on the ground that the mandatory requirement of giving a reasonable opportunity of hearing under Section 124 had not been complied with. The absence of such opportunity was admitted on the record and in the affidavit of the Customs authorities. In view of this procedural violation, the order could not stand, and the matter had to be sent back for fresh consideration after hearing the writ petitioner.

Conclusion: The order was set aside and the matter was remitted for fresh disposal after affording a reasonable opportunity of hearing to the writ petitioner.

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