Natural justice required de novo adjudication after new documents and grounds were placed on the Customs record.

Additional documents already forming part of the Customs House record, together with new facts and grounds not previously placed before the adjudicating authority, justified fresh consideration under natural justice. The Tribunal therefore set aside the impugned order and remanded the matter for de novo adjudication after taking the new materials on record.

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Issues: Whether the impugned order should be set aside and the matter remanded for fresh adjudication in view of new documents and grounds not earlier placed before the adjudicating authority.

Analysis: The Tribunal accepted that the additional documents formed part of the Customs House record and that the new facts and grounds had not been placed before the original adjudicating authority. It found sufficient force in the request to have those materials considered, and therefore directed that the matter be decided afresh after taking the new documents and facts on record, in accordance with the principles of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded for de novo adjudication.

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