The Court : This appeal has been filed by a Customs House agent under section 130 of the Customs Act , 1962, challenging the final Order dated 23rd September, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (Tribunal) in Customs Appeal no.75060 of 2017.

The appellant has raised the following substantial questions of law for consideration :

i) Whether the learned Tribunal all along proceeded in the matter putting the petitioner in the same footing with the other appellant which is wrongful and incorrect inasmuch as the case of the petitioner and the case of the other appellant are not the same and cannot be treated on the same footing ?

ii) Whether the learned Tribunal at the time of passing the impugned order misdirected itself in holding that the petitioner, the appellant therein, could not make out a convincing case for non-imposing penalty upon the petitioner ?

iii) Whether during the proceeding initiated under CBLR/CHLR, an enquiry officer was nominated by the Commissioner of Customs (A & A) vide letter No. F.No.S45-12/2005-Estt(CHA) Pt dated 31/12/2014 to look into the charges leveled against the petitioner for alleged violation