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/17/2022 dated 27.06.2022 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. 76630 / 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/17/2022 dated 27.06.2022, passed by the Principal Commissioner of Customs, Airport & Air Cargo Complex Commissionerate, Custom House, Kolkata whereby penalties of Rs. 3 lakh each have been imposed upon the appellant under Section 112(a)(i),112(b)(i) and

114AA 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 (DRI), Kolkata Zonal Unit, intercepted one consignment imported vide Bill of Entry No. 9941310 dated 02.06.2017 filed by the importer M/s Pasific Enterprises, declared as “Gents Chappal” having declared assessable value of Rs.1,28,953/- which was assessed to duty amounting to Rs.50,500/- , which had been paid in the system on 05.06.2017 by e-payment. The goods were examined on 05.06.2017 and examination report was as follows: opened 5% for appraisement, description correct, found in order as per invoice which was signed by the EO. Out Of Charge (OOC) stamp indicated that OOC in respect of the goods were given by the Appraiser on 05.06.2017.

2.1. On interception and subsequent Panchnama drawn by DRI on 05.06.2017 the goods were found to constitute 518400 sticks of Gudang Garam Cigarettes (Indonesia) in 36 Cartons, 80,000 sticks Dunhill Switch Cigarettes (Switzerland) in 4 Cartons and 380 pairs of Plastic Slippers in 10 Cartons, with total ascertained value of Rs. 61,82,000/-. The goods against the Bill of Entry were seized under Section 110 of the Customs Act 1962.

2.2. A Show Cause Notice dated 01.12.2017 was issued under Section 124 of the Customs Act, 1962, proposing confiscation of the impugned goods and penalties under Sections 112(a), 112(b) and 114AA, inter alia, on the appellant.

2.3. The matter was adjudicated vide the impugned order, whereby the ld. adjudicating authority has imposed penalties of Rs.3,00,000/- each under Sections 112(a)(i), 112(b)(i) and 114AA of the Act.

3. The Ld. Counsel appearing on behalf of the appellant submits that the impugned Show Cause Notice is erroneous on the facts and in law, since the appellant did not perform any work in relation to the importation of the impugned consignments. He highlighted the fact that the impugned order reveals that a nexus was created among Mayur Mehta, a Customs Broker, his employee Monika Vora, Navneet Kumar (Deputy Commissioner) and the Customs Broker, M/s. Sadguru Forwarders Pvt. Ltd. He also submits in this regard that the appellant has denied to have any knowledge about their modus operandi. It is his further submission that for lack of office set up in the Air Cargo Complex by most of the CBs, his CB Firm used to extend co-operation in sharing office apparatus, machinery and equipment purely out of courtesy and in the process, he had allowed his computer to be used by Nasiruddin purely under a bona fide belief. He further stated that the said Nasiruddin was picked up by Deputy Commissioner Navneet Kumar and not by him and the allegation that the appellant had introduced Nasi