2023 (4) TMI 515

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....eepak Sharma, Adv. For the Customs Authority : Mr. K.K. Maiti, Adv. Mr. Abhradip Maity, Adv. For the Union of India : Mr. Rajesh Kumar Shah, Adv. ORDER The Court: Heard learned advocates appearing for the parties. Facts and questions of law in short as appears from the impugned adjudication order and ground of challenge is that the aforesaid impugned order has been passed by relying on....

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....a postal endorsement on two earlier occasions when came as "left" and then in the third attempt it could come with postal endorsement "refused". When on earlier two occasions the persons have left then who has refused the third attempt. So far as case of Ambarmoni Dutta is concerned, the department could not show any other document except the endorsement made by the Postal Department peon as "dece....