https://www.taxtmi.com/caselaws?id=355657 Leave to appeal against acquittal was refused because the prosecution did not establish due service of summons under Section 108 of the Customs Act, 1962 or deliberate avoidance by the respondent. Summons were sent on different dates, but there was no personal service and the investigating agency relied only on postal tracking reports without verifying actual delivery or the recipient. The respondent denied receipt and asserted hospitalization during the relevant period. On that material, the trial court had correctly appreciated the evidence and was justified in declining to infer intentional non-appearance from the postal record alone. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 08 Sep 2018 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355657 Leave to appeal against acquittal was refused because the prosecution did not establish due service of summons under Section 108 of the Customs Act, 1962 or deliberate avoidance by the respondent. Summons were sent on different dates, but there was no personal service and the investigating agency relied only on postal tracking reports without verifying actual delivery or the recipient. The respondent denied receipt and asserted hospitalization during the relevant period. On that material, the trial court had correctly appreciated the evidence and was justified in declining to infer intentional non-appearance from the postal record alone. Case-Laws Customs Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355657