2009 (7) TMI 387

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....sides. Mrs. Chandreyi Alam, ld. Advocate appearing for all the three appellants, states that some of the vital submissions made on behalf of the appellants have not been taken into consideration by the lower appellate authority while passing the impugned order. She states that the BSF personnel who apprehended the impugned goods at the Border took away the documents which accompanied the goods car....

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....erified by calling the concerned BSF personnel and examining them. She also states that the lower appellate authority has come to the conclusion that  the show-cause notice was served on the appellants as the same had not been returned by the postal authorities as "undelivered".  The ld. Advocate has also produced a copy of the letter C.No.VIII(15)l/RTI/Cus/BCD/09/834 dated 6-2-09 from t....

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.... was issued. She also prays for passing of an order setting aside confiscation of the goods and imposition of penalties. 2. Heard the ld. DR for the Department. He supports the impugned order and states that the information subsequently obtained under the RTI Act and produced before the Tribunal was not before the lower appellate authority and hence, he prays that the matter may be remanded to th....

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....the authorities below have come to the conclusion that the show-cause notice was issued to the appellants. Now, this conclusion is contradicted by the evidence obtained by the appellants under the RTI Act as the Assistant Commissioner of Customs, Barasat Division, has categorically stated that the amount of postage stamp and even the addressee, M/s. Proactive Express are found to be non-existent a....