https://www.taxtmi.com/caselaws?id=73471 Even where a statute treats an expert opinion as final, that opinion cannot be the sole basis of an adverse customs adjudication carrying civil consequences unless the affected party is given a fair opportunity to meet and challenge it. Where the confiscation rested wholly on the Director General's view that the goods were antiquities, and no prior hearing or post-decisional review was provided, fairness required a pre-decisional hearing and, where necessary, cross-examination of the expert. Denial of that opportunity caused serious prejudice and violated natural justice, so the confiscation could not stand. en-us Wed, 04 Nov 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73471 Even where a statute treats an expert opinion as final, that opinion cannot be the sole basis of an adverse customs adjudication carrying civil consequences unless the affected party is given a fair opportunity to meet and challenge it. Where the confiscation rested wholly on the Director General's view that the goods were antiquities, and no prior hearing or post-decisional review was provided, fairness required a pre-decisional hearing and, where necessary, cross-examination of the expert. Denial of that opportunity caused serious prejudice and violated natural justice, so the confiscation could not stand. Case-Laws Central Excise Wed, 04 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73471