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 i