Natural justice in customs adjudication: failure to supply documents and hear the parties led to annulment and fresh proceedings.

An adjudication order passed without supplying relied upon and non-relied upon documents and without affording a proper hearing is vitiated for breach of natural justice. The customs adjudication was therefore set aside, and the matter was remitted for de novo consideration. The adjudicating authority was directed to grant a fresh hearing, permit the parties to produce additional material, and then pass a reasoned order within the stipulated time.

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Issues: Whether the impugned customs adjudication order was liable to be set aside for violation of principles of natural justice and whether the matter required de novo adjudication.

Analysis: The Petitioner was not furnished the relied upon and non-relied upon documents before the impugned order was passed, and the absence of a hearing vitiated the adjudication process. Since the documents were subsequently supplied, the appropriate course was to annul the existing order and require the adjudicating authority to hear the parties afresh, permit production of additional material, and pass a reasoned order within a stipulated time.

Conclusion: The impugned order was set aside and the matter was remitted for de novo adjudication after granting a fresh hearing to the Petitioners.

Final Conclusion: The Petition succeeded to the extent that the challenged adjudication was annulled and fresh proceedings were directed before the customs authority.

Ratio Decidendi: An adjudication order passed without supplying relied upon material and without affording a proper hearing is vitiated for breach of natural justice and must be set aside for fresh decision after due hearing.

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