IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Customs Appeal No. 75781 of 2022 (Arising out of Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House, 15/1, Strand Road, Kolkata-700001)

M/s. Bapi Das, : Appellant S/o. Late Kalo Manick, 3a, Seth Bagan Gulee, Girish Park, West Bengal, Kolkata-700 007 VERSUS Commissioner of Customs (Prev.), : Respondent

3^rd Floor, Custom House, 15/1, Strand Road, Kolkata-700001 WITH Customs Appeal No. 75782 of 2022 (Arising out of Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House, 15/1, Strand Road, Kolkata-700001)

M/s. Ranjit Manna, : Appellant S/o. Late Nipendra Nath, Vill.:- Chakbatia, P.O. :- Kalsi, P.S.:- Patashpure, Dist.:-Purba Medinipur West Bengal-721 456 VERSUS Commissioner of Customs (Prev.), : Respondent

3^rd Floor, Custom House, 15/1, Strand Road, Kolkata-700001 AND Customs Appeal No. 75823 of 2022 (Arising out of Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House, 15/1, Strand Road, Kolkata-700001)

M/s. Dipak Maharaj, : Appellant S/o. Shri Bhagwan Maharaj, 207/3, M.G Road, Burrabazar, Kolkata, West Bengal, Kolkata-700 007.

VERSUS Commissioner of Customs (Prev.), : Respondent

3^rd Floor, Custom House, 15/1, Strand Road, Kolkata-700001 APPEARANCE:

Shri Nilotpal Chowdhary & P. Sharma, Advocate for the Appellant Shri S. Debnath, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI R. MURALIDHAR, MEMBER (JUDICIAL)

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

FINAL ORDER NOs.76657-76659/ 2025 DATE OF HEARING: 08.05.2025 DATE OF PRONOUNCEMENT: 24.06.2025 ORDER: [PER SHRI K. ANPAZHAKAN]

All the three appeals have arisen out of the Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House, 15/1, Strand Road, Kolkata-700001, wherein the Ld. Commissioner of Customs (preventive), Kolkata has imposed a penalty of Rs.1,40,000/- on Shri Bapi Das (appellant 1 herein), a penalty of Rs.2,20,000/- on Ranaji Manna, (Appellant 2 herein) and a penalty of Rs.9,75,000/- on Shri Dipak Maharaj (Appellant 3 herein), all under Section 112(b) of the Customs Act, 1962. All the three appellants have filed these appeals against the penalties imposed on them in the impugned order. Appellant no 2, Dipak Maharaj has filed appeal against confiscation of gold weighing

953.100 grams from his possession.

2. The facts of the case are that on 17.10.2020 a search operation was conducted by the Customs Officers of the SRI (1&1) division, at shop of Shri. Siddhanath located at 13C, 4th floor, Shop No. 402, Digambar Jain Temple Road, Kolkata. During the course of search, Indian Currency amounting to Rs.

14,00,000/- was recovered from the personal possession of the appellant Shri Bapi Das. Four pieces of yellow metal without any foreign hallmark, weighing a total of 953.100 grams, along with Indian currency notes amounting to Rs. 48,15,250/- was recovered from the personal possession of the appellant Shri Dipak Maharaj and Indian Currency amounting to Rs. 22,02,000/- was recovered from the personal possession of Shri Ranjit Manna. All the three appellants were present in the said shop during the search operation conducted at the shop premises of M/s Shri Siddhanath Kolkata. Subsequently, the said Four pieces of yellow metal weighing a total of 953.100 grams, along with Indian currency notes totally amounting to Rs.85,17,250/- recovered from all the three appellants were seized on the reasonable belief that the said four yellow metal bars were gold bars of foreign origin smuggled into the country without payment of applicable customs duties and the said Indian Currencies were sale proceeds of gold bars of foreign origin smuggled into the country without payment of applicable customs duties