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2023 (4) TMI 515 - CALCUTTA HIGH COURTViolation of principles of natural justice - cross-examination of petitioner was not allowed - attempts made by the respondents by sending notices through post - notice came back as unserved - HELD THAT:- Attempt made by the respondent is not very clear and is cloudy in the facts and circumstances of the case particularly in the case of Santanu Dutta as to how 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 “deceased”. To verify the actual truth about as to whether both witnesses namely, Ambarmoni Dutta and Santanu Dutta are at all existing at their registered place or left or whatever may be, can be confirmed by directing the respondent Customs Authority to send a copy of this order to both at their addresses with acknowledgement due, within a week from date and the officer concerned shall depute an inspector from the department at the addresses of those witnesses for physical verification. List this matter on 8th May, when the respondent Customs Authority shall file the document relating to postal services as well as physical verification before this Court.
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