AMITAVA LALA, J. ( 1 ) THIS writ petition is made by the petitioners challenging an order passed by Commissioner of Customs (Appeals) on 13th July, 1998 being Annexure F to the writ petition. The whole contention of the writ petitioners is that no documents were given to the petitioner for the purpose of inspection of the records nor copy of the same was supplied before hearing of the appeal. Hence the order of the appeal is passed without following the principles of natural justice. It is to be remembered that the matter was remanded back by the Joint Secretary of Government of India to the Commissioner of Customs (Appeals) for de novo consideration. Refund of Drawback will be applicable to the Customs authorities under Section 28 of the Customs Act. It provides a period of six months but such time can be extended for a period of five years whenever there is a question of mis-representation, wilful suppression, mischief or other fraudulent action in case of levy etc. Therefore, if no documents are supplied the petitioners will not be in a position to meet the points before the Commissioner of Customs (Appeals ). ( 2 ) LEARNED Counsel appearing for the respondent has taken the plea that the following documents are not supplied to the petitioners. (i) The statement taken under Section 108 of the Customs Act dated 8th July, 1987. (ii) Statement of the product materials under Section 108, dated 9th July, 1987. (iii) Letter dated 29th January, 1988 to the Secretary to the Government of India. (iv) Letter dated 26-8-88. (v) Letter dated 27-9-88. (vi) Letter dated 25-10-88. (vii) Revised application filed on 27-9-88. (viii) Various correspondences and various documents as referred to in the impugned order. (ix) The letter dated 20-1-89. ( 3 ) ACCORDING to the learned Counsel appearing for the respondent that these documents are mostly the documents of the petitioners, therefore, there is no necessity of giving inspection of such documents, on the other hand it has been submitted that the documents might have been the referred document in the petition but unless and until connected documents are seen it will be very difficult to make an appropriate submission in this regard. ( 4 ) I find neither there is any unjustifiable stand of the petitioners nor the respondents are saying so. ( 4 ) I find neither there is any unjustifiable stand of the petitioners nor the respondents are saying so. There might have been various documents and the connected documents, there might have been various official notes, there might be various other records but it is to be remembered that without specifying the documents it can be safely said that inspection and/or supply of such documents is necessary being principle of natural justice. It may create lot of difference in arguing the matter before the authorities when such documents and/or inspection to the documents are readily available. The petitioners may apply for several documents out of which most of the documents are from their side but that does not necessarily mean rule of inspection and/or supply of documents will be ignored by the highest authority of Customs being Commissioner of Customs (Appeals ). The rule of justice says that there should be a free, frank and fair hearing and for the same reasonable opportunity of inspection and exchange of documents which are very foundation of the civil justice will be principally adopted by any of the authority in rendering such justice. Law Courts normally do so. Therefore, there cannot be any bar for a quasi-judicial authority particularly when there is applicability of fiscal statute and rigid principles are very foundation of the same. It is to be remembered in the revenue laws, a minimum difference can create lot of change. One can be caught for evading the duties when other one can be restrained from unjust enrichment. ( 5 ) THEREFORE, I do not find there is any justifiable stand and the respondents are not very much keen in not giving inspection, therefore, I am of the view that the writ petition will have to be succeeded on that score. ( 6 ) THE writ petition succeeds. The impugned order stands set aside. The authority concerned will give appropriate inspection and/or supply of documents and such course will be completed within a period of one month from the date of communication of this order. Thereafter, the Commissioner of Customs (Appeals) or the authority before whom the proceeding is to be heard, will give reasonable opportunity of hearing to all the parties and pass an appropriate order as expeditiously as possible from the date of completion of inspection and/or supply of documents. Thus, the writ petition stands disposed of. Thereafter, the Commissioner of Customs (Appeals) or the authority before whom the proceeding is to be heard, will give reasonable opportunity of hearing to all the parties and pass an appropriate order as expeditiously as possible from the date of completion of inspection and/or supply of documents. Thus, the writ petition stands disposed of. No order is passed as to costs