MANGAL POLYSIL Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) Pursuant to the provisional assessment, the goods identified as Silicon Rubber were released on the Petitioner furnishing a Test Bond of Rs. 3,76,499/-. The impugned order indicates that the Petitioner was given hearing on 18-12-2006. The Petitioner had sought time to produce the manufacturer's test report. However, they failed to do so. The Petitioner produced the report of subsequent consignment. The Tribunal rightly held that the same could not be accepted.

(3.) The grievance of the Petitioner is that various documents were considered in passing the order without making the said documents available. It is submitted that the principles of natural justice and fair play have been violated. Before any material could have been used adverse to the Petitioner, it was incumbent on the authority to make the said material available. That has not been done. It is submitted that on this count alone the impugned order is liable to be set aside.