Natural justice and ignored material evidence led to remand in a confiscation dispute over imported dental items.

Confiscation and redemption of imported dental items required reconsideration because the original authority had not evaluated material evidence, including earlier clearances of similar goods under Open General Licence, the licensing authority's view, and the impact of substantially similar import policy provisions. The expert opinion from the Principal, Madras Dental College was treated as ambiguous, as the two letters relied on were not reconcilable, and fairness required a hearing before any contrary view was adopted. On that basis, the impugned order was set aside and the matter remitted for fresh decision in observance of natural justice.

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Issues: Whether the confiscation and redemption order should be set aside and the matter remitted for fresh consideration on account of non-consideration of past clearances, the licensing authority's opinion, and conflicting expert opinions.

Analysis: The relevant import policy provisions for dental items under the earlier and later policy were substantially similar, making the licensing authority's opinion relevant. The record also showed instances where similar or identical goods had been cleared under Open General Licence, but this past practice was not considered in the impugned order. Further, the expert opinion from the Principal, Madras Dental College was not free from ambiguity because the two letters relied upon were not reconcilable, and fairness required that the appellants be heard if a contrary view was to be acted upon. In these circumstances, the matter required reconsideration by the original authority.

Conclusion: The impugned order was set aside and the matter was remitted for fresh decision after affording the appellants an opportunity of being heard.

Ratio Decidendi: Where material evidence and prior consistent practice are not considered, and expert opinion relied upon is ambiguous or conflicting, the matter should be remanded for reconsideration in accordance with natural justice.

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