IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 (Arising out of Order-in-Original No. KOL/CUS/Airport/ADMN/25/2022 dated

16.08.2022 passed by Commissioner of Customs (Appeals), Kolkata.

M/s Chatterji & Co.

(61, Bentinck Street, 2^nd Floor, Kolkata-700069)

...Appellant VERSUS Commissioner of Customs (Port), Kolkata, (Customs House, 15/1, Strand Road, Kolkata-700001)

.. ...Respondent APPERANCE :

Shri B. N. Pal, Advocate for the Appellant Shri Tariq Suleman, Authorized Representative for the Respondent CORAM:

HON’BLE MR. R. MURALIDHAR MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON MEMBER (TECHNICAL)

Final Order No…75237/2026 DATE OF HEARING : 04.02.2026 DATE OF PRONOUNCEMENT : 12.02.2026 PER R. Muralhdhar :

On the ground that the appellant has violated the provisions of CBLR 2018, a Show Cause Notice came to be issued on 16.07.2019. This Show Cause Notice was as a result of the Offence Report received from the DRI on 30.04.2019. Thereafter, the license of the appellant was suspended on 01.05.2019. The appellant filed their reply to the Show Cause Notice, making submissions in their defence. However, the adjudicating authority, after following the princip