On the other hand, learned Central Government Counsel has appeared and filed a counter affidavit in this case stating that the claim of the petitioner that he has returned the articles has been verified by the Customs Department and in view of report submitted by Superintendent of Customs (P) Circle, Ghorasahan a letter dated 23.4.2019 was forwarded to verify the genuineness as well as authenticity of the signature made on the Panchnama from Sri P.K. Sandilya, who was posted as an Inspector, Customs (P) Circle, Ghorasahan as on 22.5.2013 and on reply to the said letter it is said that the signature made on the Panchnama was not made by him and also provided his specimen signature in English and Hindi and on the basis of which it was found that the Panchnama was not genuine and further Superintendent of Customs (P) Circle, Ghorasahan vide letter dated 24.4.2019 informed that on verification of the records available in his office, the signature made on the said Panchnama is of Shri Y. Napit, posted as an Inspector during the period 2010-2011 at Customs Circle, Ghorasahan and was retired from service in the year 2011 and submitted that the signature available on the said Panchnama