Material test method and denied cross-examination justified remand for fresh adjudication in customs dispute.

Where the test report omitted the method of testing despite that method being material to the dispute, and cross-examination of the Chief Examiner was denied, the adjudication could not be sustained. The absence of this material testing detail, combined with denial of a fair opportunity to challenge the evidence, justified remand for fresh consideration. The impugned adjudication was set aside and the matter was sent back to the jurisdictional Assistant Commissioner for re-adjudication in accordance with law after hearing the appellants.

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Issues: Whether the matter required remand because the relevant test report did not mention the method of testing and cross-examination of the Chief Examiner had been denied.

Analysis: The test report did not disclose the method adopted for testing, although that aspect was material to the dispute. In these circumstances, denial of cross-examination of the Chief Examiner was found unsatisfactory, and the adjudication could not be sustained without reconsideration.

Conclusion: The matter was remanded to the jurisdictional Assistant Commissioner for fresh adjudication in accordance with law after giving the appellants an opportunity to be heard.

Final Conclusion: The appeal succeeded to the extent that the impugned adjudication was set aside and the dispute was sent back for re-adjudication.

Ratio Decidendi: Where the method of testing is material but is not disclosed in the test report, denial of cross-examination may justify remand for fresh adjudication.

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