Material evidence in customs proceedings must be considered before deciding guilt; omission led to setting aside and remand.

An order was held unsustainable where the Tribunal had not considered a material witness statement that was not disclosed in the customs proceedings but was relevant to the appellant's alleged customs offence. The missing statement went directly to the merits, so the decision was made without considering a significant piece of evidence. The order under challenge was set aside, and the appeals were restored to the Tribunal for fresh hearing and disposal after taking that statement into account.

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Issues: Whether the Tribunal's order could stand when a material statement of a witness, not disclosed in the customs proceedings, had not been considered.

Analysis: The undisclosed statement was treated as relevant evidence on the question whether the appellant was guilty of the alleged customs offence. Since that statement had not been before the Tribunal, the order under challenge was passed without consideration of a material piece of evidence bearing directly on the merits.

Conclusion: The order under challenge was set aside and the appeals were restored to the Tribunal for fresh hearing and disposal after taking the statement into account.

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