IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 (Arising out of Order-in-Original No. KOL/CUS/Pr.COMMISSIONER/AP/ADMN/09/2022 dated 31.03.2022 passed by the Principal Commissioner of Customs (Airport &

A.C.C.), Custom House, 15/1, Strand Road, Kolkata – 700 001)

Shri Sajal Das : Appellant S/o. Shri Satya Ranjan Das, Residing at: 68/38, Amarpally, Jessore Road, P.O.: Motijheel, P.S.: Dum Dum, District: North 24 Parganas, Kolkata – 700 074 VERSUS Principal Commissioner of Customs : Respondent Airport & Air Cargo Complex Commissionerate, Custom House, 15/1, Strand Road, K olkata – 700 001 APPEARANCE:

Dr. S.K. Mohapatra, Advocate, for the Appellant Shri Faiz Ahmed, Authorized Representative, for the Respondent CORAM:

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

FINAL ORDER NO. 76627 / 2025 DATE OF HEARING / DECISION: 23.06.2025

ORDER:

The instant appeal has been filed against the Order-in-Original No. KOL/CUS/ Pr. COMMISSIONER/AP/ADMN/09/2022 dated 31.03.2022, passed by the Principal Commissioner of Customs, Airport & Air Cargo Complex Commissionerate, Custom House, Kolkata whereby penalties of Rs. 5 lakh each have been imposed upon the appellant under Sections 112(a)(i), 112(b)(i)

and114AA of the Customs Act, 1962.

2. The brief facts of the case are that on the basis of specific information, the Directorate of Revenue Intelligence, Kolkata Zonal Unit, intercepted two consignments covered under Bill of Entry Nos. 9948788 and 9948804 both dated 03.06.2017 and one consignment vide Air Way Bill No. 21715543404 dated 05.06.2017 in respect of which no bill of entry was filed. The goods were subjected to 100% examination, whereafter the same were found to be grossly mis-declared with respect to the nature of the goods, the quantity and valuation thereof.

2.1. It was alleged that the appellant was instrumental in facilitating the clearance of such goods at the instance of Shri Navneet Kumar, Deputy Commissioner of Customs. It is alleged that the said Deputy Commissioner was searching for a person who could handle the job of clearance of the misdeclared consignments and in the process, located Nasiruddin. The appellant is alleged to have introduced Nasiruddin to a number of such importers/brokers who intended to bring in the misdeclared goods in connivance with the Deputy Commissioner, Shri Navneet Kumar. An allegation was also made that he had also allowed his office machinery to be used by Nasiruddin to receive the mails from the importer and especially from Late Mayur Mehta and Ms. Swati Vora @ Monika Vora wherefrom it is clear that the goods were grossly mis declared and under valued for clearance through Customs.

2.2. In the statement recorded under Section 108 of the Customs Act 1962, Shri Sajal Das (the appellant herein) has denied having any knowledge of the smuggling. However, from the bank statement of M/s Pacific Enterprises it was found that on 20.05.2017, an amount of Rs. 5,00,000/- was paid by M/s. Pacific Enterprise to M/s Nirmala Bala Trading, the firm related to Shri Sajal Das, which the Revenue claims would prove his nexus. Accordingly, it has been alleged by the Revenue that Shri Sajal Das being a man in the business of Customs Broker, should know quite well that he was going to facilitate a conspiracy to bring in misdeclared/contraband goods which are liable to confiscation under the Customs Act,1962 and thereby he rendered himself liable for penalty under Customs Act,1962. It was also alleged that Shri Sajal Das knowingly and intentionally used fake/forge documents which do not correspond to the material imported, for which Shri Sajal Das had allegedly rendered himself liable for penal action under Section 112(a), and Section 112(b) of the Customs Act,1962 for his act of omission and commission.

3. On completion of the investigation, a Show Cause Notice bearing DRI. F. No. DRI/KZU/CF/Int- 15/2017/Enq-50/2017/Pt.-Shri-Ram/4637 dated 04.12.2017 was issued by t