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2019 (4) TMI 340 - AT - CustomsPrinciples of natural justice - relevancy of statements that are not tested in cross-examination - acquittal of the appellant in proceedings under section 135 of Customs Act, 1962 - Held that:- It would appear that the evidence against the appellant on his alleged involvement with the ineligible availment are the forensic reports and his admitted association with the assessment of the shipping bill. The principles of natural justice mandate that, in the absence of corroborative evidence, oral/written deposition should be subjected to test for attaining credibility. It is the right of an accused, especially in the context of reliance on opinions of expert, to be granted an opportunity to discredit an allegation by confronting the expert whose opinion is peremptory and without any reasoning. That is possible only upon being offered cross-examination and being furnished with documents. The foundation for the upholding of the allegations has not been properly laid. The structure built on such weak foundation does not survive. Matter remanded back to the original authority for compliance with principles of natural justice and due consideration of the submissions made by the appellant before that authority - appeal allowed by way of remand.
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