Natural justice requires supply of relied-upon documents; adjudication order was set aside and remanded for fresh disposal.

Non-supply of relied-upon documents in adjudication can vitiate the order where the appellant is denied a fair opportunity to meet the case. The importer had specifically sought the documents forming the basis of the demand, confiscation and penalty, but they were not furnished; the order was therefore set aside for breach of natural justice and remanded to the Commissioner for fresh disposal by a speaking order. The merits of the duty demand were not examined.

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Issues: Whether the adjudication order was vitiated for violation of principles of natural justice on account of non-supply of relied-upon documents, warranting setting aside of the order and remand for fresh decision.

Analysis: The importer specifically sought copies of the documents relied upon in the adjudication, but they were not furnished. The record showed that the impugned order had been passed on the basis of those materials, and the denial of access to them deprived the appellant of a fair opportunity to meet the case. In these circumstances, the merits of the duty demand, confiscation and penalty were not examined.

Conclusion: The adjudication order was set aside for breach of natural justice and the matter was remanded to the Commissioner for fresh disposal in accordance with law, with a direction to pass a speaking order expeditiously.

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