M/s CONCOR CFS vs Principal Commissioner of Customs, Noida

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(CESTAT) 143

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P.K. Choudhary, J
M/s CONCOR CFS – Appellant
Versus
Principal Commissioner of Customs, Noida – Respondent

Advocates:
For the Appellants/Petitioners: Shri Nishant Mishra
For the Respondents: Ms. Chitra Srivastava

Table of Content
1. multiple appeals arise from a single order regarding penalty imposition. (Para 1 , 2 , 3 , 4)
2. appellants' challenge relies on procedural irregularities. (Para 5 , 6 , 7 , 8 , 9 , 10)
3. arguments regarding evidence sufficiency for penalty assessments. (Para 11 , 12)
4. court’s evaluation of evidentiary standards for penalties. (Para 14 , 15 , 16 , 17)
5. final conclusions regarding the inadequacy and misuse of evidence. (Para 18 , 19 , 20 , 21)
6. the order is set aside, concluding the appellants were unfairly penalized. (Para 22)

FINAL ORDER NOs.- 70009-70011/2026

DATE OF HEARING : 19.11.2025

DATE OF PRONOUNCEMENT : 12.01.2026

Customs Appeal No.70635/2025 has been preferred by M/s CONCOR CFS, Act Appellant No.1 challenging the Order-in-Original No.12/PC/NOIDA-CUS/2024-25 dated 28.03.2025, to the extent of imposition of penalties of Rs.50,000/-, Rs.2,50,000/-, Rs.2,50,000/- & Rs.50,000/- under Regulation 12(8) of the Handling of Cargo in Customs Areas Regulations, 2009 , Section 114AA , Section 117 & Section 158 (2) respectively of the Customs Act, 1962 , APPEARANCE

2. Customs Appeal No.70636/2025 has been preferred by Shri O. Sairam, Appellant No.2, to the extent of

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2026 Supreme(Online)(CESTAT) 143

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNALP.K. Choudhary, JM/s CONCOR CFS – AppellantVersusPrincipal Commissioner of Customs, Noida – Respondent

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P.K. Choudhary, J
M/s CONCOR CFS – Appellant
Versus
Principal Commissioner of Customs, Noida – Respondent