2001 (2) TMI 170

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....r : Gowri Shankar, Member (T)]. - Appeals are taken up for disposal after waiving deposit. 2. Each of the two consignments imported by the appellant have been held by the Commissioner, in the two orders impugned before us, not to be marble as claimed by the importer, but to be "other calcareous stones". The Commissioner in coming to his conclusion relied upon an opinion of the Geological Survey....

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....ples. Even eminent professionals make mistake in the opinion. However ancient and reputed an institution, it is not possible that all its employees are so perfect in their jobs that their word is to be accepted without question. Indeed, if that were the case, their cross-examination would add strength to the department's case, since the experts would successfully defend their opinion. The same con....