IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CUSTOMS)

ORIGINAL SIDE Present:-

THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM AND HON’BLE JUSTICE CHAITALI CHATTERJEE DAS CUSTA 15 OF 2025 GA/2/2025 COMMISSIONER OF CUSTOMS PORT KOLKATA VS.

M/S EMAMI AGROTECH LTD For the Appellant : Ms. Manasi Mukherjee, Adv. and Sr. Std. Counsel Mr. Bijitish Mukherjee, Adv.

For the Respondent : Mr. Abhratosh Majumder, Sr. Adv.

Mr. Rahul Dhanuka, Adv.

Mr. Niraj Baheti, Adv.

Last Heard on : 23.06.2025 Judgement on : 31.07.2025 CHAITALI CHATTERJEE DAS, J:-

1. This appeal has been filed by the Commissioner of Customs (Port) against the final Order no. 76173 of 2024 dated 26.06.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal , Eastern zonal bench, Kolkata under Section 130 of the Customs Act, 1962 (the Act) against Customs Appeal No.75759 of 2023 arising out of Order-in-Appeal No. KOL/CUS/port/ks/572/2023 dated 28.0 7.2023 passed by the Commissioner (Appeals) of customs, Kolkata.

Heard the submissions of both the Learned Counsels.

The fact of the case is as follows:-

2. On September 6, 2021, and September 20, 2020 M/S Emami Agrotech Limited, filed 7 Into Bond Bills of Entry for warehousing in