Natural justice in customs valuation requires a meaningful hearing, counsel representation, and access to documents before adjudication.

In customs valuation adjudication, an order is vitiated where the affected party is denied a meaningful opportunity to present its case, including representation through counsel and access to relevant documents. The court held that quasi-judicial proceedings affecting valuation and related fiscal consequences must comply with natural justice and fair procedure. Because the petitioner had sought time to collect documents and had filed a vakalatnama, the prompt passing of the order without effective consideration of that request breached procedural fairness. The impugned order was set aside and the matter remanded for fresh adjudication with a proper hearing.

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Issues: Whether the impugned valuation order was vitiated for violation of the principles of natural justice by denying the petitioner a meaningful opportunity of hearing and representation through counsel.

Analysis: The dispute arose in the course of customs valuation proceedings, where the petitioner had sought time to collect documents and had also filed a vakalatnama to be represented by an advocate. The respondent passed the impugned order shortly thereafter without effectively considering that request. In a quasi-judicial adjudication affecting valuation, loading, and related fiscal consequences, the affected party must be given an effective and meaningful opportunity to present its case. Denial of the chance to be represented by counsel, especially where the matter had remained pending for a long period, amounted to failure of fair procedure and breach of natural justice.

Conclusion: The impugned order was unsustainable for violation of natural justice and was set aside. The matter was remanded for fresh adjudication after granting the petitioner a proper opportunity, including access to documents and personal hearing.

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