IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (CUSTOMS)

ORIGINAL SIDE HEARD ON : 02.09.2025 DELIVERED ON:10.09.2025 CORAM:

THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS)

CUSTA NO. 14 OF 2025 WITH I.A. NO. GA 1 OF 2025 COMMISSIONER OF CUSTOMS (PORT), KOLKATA VERSUS M/S. VEDANTA LIMITED (FORMERLY KNOWN AS SESA STERLITE LIMITED/SESA GOA LIMITED)

Appearance:-

Mr. Bhaskar Prosad Banerjee, Adv.

Mr. Tapan Bhanja, Adv.

......For the Appellant Mr. Rajeev Kumar Agarwal, Adv.

Mr. Sanjoy Dixit, Adv.

......For the Respondent JUDGMENT (Judgment of the Court was delivered by T.S. Sivagnanam, CJ.)

1. This appeal has been filed by the Customs Department under Section 130 of the Customs Act, 1962 (the Act) challenging the order passed by the Customs Excise and Service Tax Appellate Tribunal, Kolkata (the Tribunal) in Customs Appeal No. 76391 of 2024 filed by the respondent herein dated 07.01.2024. The revenue has raised the following substantial questions of law for consideration:

A. Whether the respondent can approbate and reprobate at this point of time and whether the learned Tribunal acted with perversity, total non application of mind and