TMI Blog2019 (4) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... text 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. - APPEAL NOS: C/519/2009 - A/85489/2019 - Dated:- 25-2-2019 - Shri C J Mathew, Member (Technical) And Shri Ajay S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods liable to confiscation or had abetted in any such act or omission. According to him, even if the shipping bill was tampered with, which is denied, the penal provision can follow only from evidenced act or omission in relation to the goods that were exported. The allegations against the appellant, according to him, is based on the report of Central Forensic Laboratory (CFL) of the Central Bureau of Investigation (CBI) and the forensic report of the Government Examiner of Questioned Documents (GEQD) which are bereft of any analysis leading to the conclusion therein. It is also pointed out that none of the statements recorded during the investigation implicate the appellant as having contributed to the tampering. It is further con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, despite the request, was turned down. For aught we know, no such request was made at the appropriate time and yet the failure to examine the informants or to grant permission to cross-examine them was made a grievance of, later; (b) it cannot be said that an expert who had given an opinion, the sole basis for a decision in the case, is on the same footing as an informant. Failure to offer him for cross-examination despite request once and again for reasons which, on their face, are untenable appears to militate against the principles of natural justice; (c) this apart, it had been held in a number of cases by the Supreme Court that - (i) expert opinion, is by its very nature, weak and infirm and cannot of itself form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e characteristics in a large measure in the disputed writing. In this way, the opinion of the deponent, whether expert or other, is subjected to scrutiny and although relevant to start with becomes probative -per Justice Hidayatulla in A.I.R. 1967 S.C. 1326 (Fakhruddin v. State of Madhya Pradesh); (d) in this case, the conclusion of the adjudication authority is solely based on the opinion of the handwriting expert-untested in cross-examination, uncorroborated by any independent evidence (like e.g. evidence of customers whose names were recorded in the slips of papers or account books seized), and unscanned by the adjudicating authority himself. Indeed, it is almost as if his opinion is the final word on the question of identity of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Furthermore, the Tribunal in re Ram Wadhaya did examine the various judicial decisions pertaining to statements and to expert opinion before concluding that the two are to be treated differently. 5. 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. We are of the opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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