OD-6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE CUSTA/86/2024 IA NO.GA/1/2024 ATHERTON ENGINEERING CO. PRIVATE LIMITED VS THE COMMISSIONER OF CUSTOMS (AIRPORT & AIR CARGO COMPLEX), KOLKATA : C O R A M :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D-

HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

HEARD ON : 5.3.2025 and 10.7.2025 JUDGMENT DELIVERED ON : 10.7.2025 Appearance :

Mr. Arnab Chakraborty, Adv. Mr. Aniket Chaudhury, Adv.

…for the appellant.

T.S SIVAGNANAM, CJ. :

1. This appeal filed by the importer is directed against the order dated 26th June, 2024, passed by the Customs, Central Excise and Service Tax Appellate Tribunal (Tribunal), by which the appeal filed by the appellant herein challenging the de novo adjudication Order-in-Original dated 12.09.2017 was dismissed.

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

“I. Whether the Hon'ble Tribunal acted without jurisdiction and in breach of judicial discipline by relying upon and reinstating its own earlier three-

member decision which had already been set aside by the Hon'ble High Court by its judgment dated 10.3.2010 in Atherton Engineering Co. Pvt. Ltd. v. Union of