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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

EASTERN ZONAL BENCH: KOLKATA

REGIONAL BENCH – COURT NO. 1

Customs Appeal No. 75553 of 2024

(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/KS/01-02/2024 dated

02.01.2024 passed by the Commissioner of Customs (Appeals), 3^rd Floor, Custom

House, 15/1, Strand Road, Kolkata – 700 001)

M/s. Sana Impex Private Limited : Appellant

7, Tarachand Dutta Street,

5^th Floor, Room No. 5A, Strand Road,

K olkata – 700 001

VERSUS

Commissioner of Customs (Port) : Respondent

Custom House, 15/1, Strand Road,

K olkata – 700 001

APPEARANCE:

Shri R.N. Bandopadhyay, Advocate,

Smt. S. Roy, Consultant

For the Appellant

Shri Tariq Sulaiman, Authorized Representative,

For the Respondent

CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75152 / 2026

DATE OF HEARING / DECISION: 28.01.2026

ORDER: [PER SHRI K. ANPAZHAKAN]

The present appeal has been filed against the

impugned Order-in-Appeal No.

KOL/CUS(PORT)/KS/01-02/2024 dated 02.01.2024,

wherein the total customs duty demand amounting to

Rs. 6,14,034/- [Rs.3,16,074/- + Rs.2,97,960/-], has

been upheld, along with interest.

2. The facts of the case are that M/s. Sana Impex

Private Limited, 7, Tarachand Dutta Street, 5^th Floor,

Room No. 5A, Strand Road, Kolkata – 700 001

(hereinafter referred to as the importer/appellant) has

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Appeal No.: C/75553/2024-DB

imported Four Old and used Colour Printing Machines

with standard accessories (CTH – 84431200) and

Paper Cutting Machine with standard Accessories

(CTH – 84411010). The importer filed Bill of Entry

Nos. 5165104 dated 05.05.2016 and 5165044 dated

05.05.2016 for clearance of the goods. They also filed

all related documents like Bill of lading, Country of

Origin, Commercial Invoice, Packing List and Load

Port Chartered Engineer Certificate. The goods were

ordered for release after examination by the shed

officer based on the Load Port Chartered Engineer

Certificate submitted by the importer.

2.1. Thereafter, the Assessing Officer assessed the

Bills of Entry provisionally on the basis of invoice value

and marked the Bills of Entry to SIIB (Port) for further

investigation against PD Bond and the consignments

were allowed ’out of charge’ by the Department. After

six years, the SIIB (Port) directed the assessing group

to finalize the Bills of Entry based on the Chartered

Engineer’s report of Mr. Sajal Majumdar. Accordingly,

the Bills of Entry were finalized on 26.12.2022, on the

basis of the Chartered Engineer report given by Mr.

Sajal Majumdar, and differential customs duty was

confirmed, along with interest, by adopting the values

as re-determined by the Local Chartered Engineer.

2.2. Being aggrieved, the importer preferred appeals

before the Ld. Commissioner (Appeals), who, vide the

impugned Order-in-Appeal dated 02.01.2024, has

upheld the Final Assessment Orders. This present

appeal has been preferred by the appellant against

the impugned Order-in Appeal dated 02.01.2024.

3. During the course of hearing, the Ld. Counsel

appearing on behalf of the appellant submitted that

the goods were ordered for release after examination

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Appeal No.: C/75553/2024-DB

by the shed officer based on the Load Port Chartered

Engineer Certificate submitted by them, but the lower

authority has ignored the certificate issued at load

port and relied upon the certificate issued by another

Chartered Engineer, namely, Mr. Sajal Majumdar, who

was not appointed by them; that it is not known who

appointed the Chartered engineer. The appellant also

points out that the Overseas Chartered Engineer

certificate says that the goods are “old and used” and

they have never objected to the price of the goods;

that even the Shed officer during investigation has

asked the adjudicating group about the Residual Life

of the machine and spare parts and value of the goods

to refer Overseas C. E. certificate.

3.1. The Ld. Counsel also draws attention to the fact

that the container containing the said goods was

opened and 100