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Issues:
- Violation of principles of natural justice regarding non-furnishing of documents to the appellant. - Request for remand due to failure to provide copies of mahazar and statements. - Adjudicating authority's unfair procedure and violation of natural justice principles. Analysis: The appeal in this case challenges the order of the Addl. Collector of Customs & Central Excise, Madurai, confiscating Indian currency and imposing a penalty under the Customs Act, 1962. The appellant contended a preliminary legal point regarding the lack of response to their request for copies of mahazar and statement, which were not furnished despite repeated reminders. The appellant argued that the impugned order violated the principles of natural justice by not providing essential documents for their defense. The learned DR acknowledged the failure to provide the documents and suggested a remand. The records confirmed that the appellant's requests for copies of the mahazar and statement were ignored, contrary to the fundamental principle of natural justice requiring the department to provide relevant documents to the concerned party. The show cause notice indicated reliance on specific documents, yet the appellant was only allowed to inspect them at the office of the Addl. Collector of Customs, Madurai, by appointment. The failure to furnish copies of crucial documents, even after repeated requests, was deemed a flagrant violation of natural justice and a disregard for fair adjudication procedures. The appellant, in response to the show cause notice, highlighted the absence of supplied documents and expressed awareness of their contents only through the notice. The adjudicating authority's decision to proceed without providing copies of the documents, despite repeated requests, was deemed unfair and against the principles of natural justice. The judgment emphasized that justice not only needs to be done but also seen to be done, and failing to provide essential documents to the appellant was contrary to the essence of justice. Consequently, the impugned order was set aside, and the matter was remanded for reconsideration after furnishing the appellant with copies of the documents and granting them an opportunity to be heard. Given the issues surrounding the seizure of currency and the procedural violations, the Additional Collector of Customs, Madurai, was directed to address and resolve the matter within three months of receiving the order. The judgment underscored the importance of adhering to fair procedures and upholding the principles of natural justice in adjudicative processes to ensure a just and transparent legal system.
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