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    <description>A settlement order confirming customs duty was vitiated because it relied on a communication that had not been effectively furnished to the petitioner. Reliance on undisclosed material breached the principles of natural justice, so the High Court set aside the impugned order and remanded the matter to the Settlement Commission for fresh consideration in accordance with law, with liberty to refer the matter back to the adjudicating authority if required under the statutory scheme.</description>
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      <description>A settlement order confirming customs duty was vitiated because it relied on a communication that had not been effectively furnished to the petitioner. Reliance on undisclosed material breached the principles of natural justice, so the High Court set aside the impugned order and remanded the matter to the Settlement Commission for fresh consideration in accordance with law, with liberty to refer the matter back to the adjudicating authority if required under the statutory scheme.</description>
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