Natural justice in customs classification requires disclosure of lab reports and cross-examination before reliance on technical evidence.

Classification of imported cashew kernels could not be sustained where the department relied principally on laboratory test reports but the appellant was not supplied all relied-upon reports and its request to cross-examine the laboratory representative was not addressed. The adjudication also failed to adequately consider the appellant's evidence on roasting method, buyer specifications, and related materials. The procedural deficiency was held fatal to a fair adjudication, so the impugned order was set aside and the matter remanded to the Original Adjudicating Authority for fresh decision after disclosure of documents and cross-examination, with the classification issue left open for reconsideration in accordance with natural justice.

---

---

Issues: Whether the matter required remand because the appellant was not supplied all test reports and was denied cross-examination of the laboratory representative, while the classification dispute between Heading 08013210 and Heading 20081910 remained open for fresh adjudication.

Analysis: The dispute turned on classification of imported cashew kernels and the evidentiary value of the laboratory reports relied upon by the department. The record showed that the test reports formed the principal basis for the assessment, yet the appellant was not given copies of all reports and its request for cross-examination of the laboratory representative was not addressed. The adjudication also did not sufficiently examine the appellant's materials relating to roasting method, buyer specifications, and other supporting evidence. In these circumstances, the absence of a fair opportunity to contest the laboratory evidence amounted to a serious procedural deficiency affecting the adjudication.

Conclusion: The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for fresh decision after supplying the necessary documents and allowing cross-examination.

Final Conclusion: The appeal succeeded on procedural grounds, and the classification dispute was left open to be decided afresh in accordance with law and natural justice.

Ratio Decidendi: Where the classification of imported goods rests substantially on laboratory test reports, the affected party must be given a fair opportunity to contest that evidence through supply of relied-upon documents and cross-examination, failing which the adjudication cannot stand.

---