Natural justice in customs adjudication: order set aside and matter remanded for fresh hearing.

An adjudication order confirming a customs demand was set aside because no effective personal hearing was shown to have been fixed or granted, amounting to a serious breach of natural justice. The absence of rebuttal on this procedural defect reinforced the challenge. The merits of the demand were not examined, and the matter was remanded for de novo adjudication with an effective opportunity of personal hearing to the assessee.

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Issues: Whether the adjudication order confirming the customs demand was liable to be set aside for non-affording of personal hearing and violation of principles of natural justice.

Analysis: The adjudicating authority had confirmed a substantial duty demand without showing that a personal hearing had been fixed or granted. The denial of an effective opportunity to present the case was treated as a serious procedural infirmity, and the absence of rebuttal on this aspect reinforced the objection. The merits of the demand were not examined.

Conclusion: The order was set aside for violation of natural justice and the matter was remanded for de novo adjudication with an effective opportunity of personal hearing to the assessee.

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