Aayush M Agarwal vs Additional Commissioner Of ... on 13 January, 2023
Similar view was taken by the Calcutta High Court in the
case of Kanhaiya Exports v. Commissioner of Customs - 2001
(133) E.L.T. 280 with regard to verification of the documents.
This decision of the Calcutta High Court has been confirmed by
20 C/85361,85364/2020
the Division Bench of High Court as reported in 2001 (133)
E.L.T. 537.