Natural justice in customs adjudication: denial of cross-examination and rebuttal opportunity led to remand for fresh decision.

An undervaluation adjudication was vitiated because the appellants were not given an effective opportunity to rebut adverse material or cross-examine the witnesses relied on, including statements of a co-noticee. The Tribunal treated this as a breach of natural justice, noting that once the co-noticee was allowed to place material after the appellants' hearing, fairness required a further chance to meet that evidence before final decision-making. The proceedings were therefore remanded for fresh adjudication, with an opportunity for the appellants to respond to the material relied upon.

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Issues: Whether the adjudication was vitiated by denial of an effective opportunity to rebut evidence and cross-examine witnesses, warranting remand for de novo consideration.

Analysis: The dispute arose from an undervaluation case in which duty, confiscation, fine, penalty, and interest were imposed. The appellants complained that statements and evidence of a co-noticee were relied upon, yet they were not given a meaningful chance to meet that material, including by cross-examination. The Tribunal found substance in this complaint because once the co-noticee was permitted to place material after the appellants' hearing, fairness required an opportunity to rebut any adverse material before final adjudication. Since that opportunity was not granted, the proceedings suffered from breach of natural justice.

Conclusion: The matter was required to be sent back for fresh adjudication after giving the appellants an opportunity to meet the material relied upon.

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