Natural justice in customs classification requires disclosure of relied-upon material before decision and may justify remand.

Undisclosed material relied upon in a customs classification dispute vitiated the proceedings because the importer was not given an opportunity to meet the RTO inquiry that directly affected liability. The fairness requirement inherent in natural justice was therefore not satisfied. The merits of classification were not finally determined; instead, the matter was remanded for disclosure of the relied-upon material, a fresh hearing with importer participation, and expert inspection if required, followed by a speaking order.

---

---

Issues: Whether the proceedings were vitiated because the customs authority relied on an inquiry from the RTO office without disclosing it to the importer, and whether the matter should be remanded for fresh consideration of classification.

Analysis: The undisclosed RTO inquiry was material to the classification dispute and had a direct bearing on the decision. Since the importer had not been given an opportunity to meet that material, the requirement of fairness inherent in natural justice was not satisfied. The merits of classification were not finally determined; instead, the matter required further scrutiny, including expert assistance, after disclosure of the relied-upon material and participation by the importer.

Conclusion: The proceedings were vitiated to the extent of the non-disclosed evidence, and the appeal succeeded on that limited ground. The matter was remanded to the Commissioner for disclosure, fresh hearing, expert inspection if required, and a speaking order.

Ratio Decidendi: Any material relied upon by the adjudicating authority that has a direct bearing on liability or classification must be disclosed to the affected party before a decision is taken.

---