Natural justice in customs classification fails when a relied-upon chemical test report is withheld before adjudication.

Classification of covered yarn could not be sustained where the Chemical Examiner's test report, which formed the basis of the demand, was not supplied to the appellant before the adjudication order. The report was dated after the personal hearing, and the sample had been drawn only after the show-cause notice, so the appellant had no fair opportunity to meet the material relied upon. The adjudication was therefore held to be vitiated by breach of natural justice, the order was set aside, and the matter was remanded for de novo adjudication after supplying the report and granting a fresh personal hearing.

---

---

Issues: Whether the adjudication order could be sustained when the Chemical Examiner's test report, relied upon for classification and demand, was not supplied to the appellant before the order was passed.

Analysis: The classification of covered yarn was determined on the basis of the Chemical Examiner's report. The report was dated after the personal hearing, and the record showed that the sample itself had been taken after the show-cause notice. Since the report was neither supplied to the appellant nor put to notice before the adjudication order, the demand was confirmed on material that the appellant had no opportunity to meet.

Conclusion: The adjudication order was vitiated for breach of the principles of natural justice and was set aside. The matter was remanded for de novo adjudication after supplying the report and granting a fresh personal hearing.

---