Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

Background

2. The present appeals are filed by the Appellants- Sushil Aggarwal and Principal Commissioner of Customs (Import) New Delhi challenging the impugned order dated 30th April, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter ‘CESTAT’). The said order has also been challenged by the Appellant-Sushil Aggarwal in CUSAA 35/2025

as CESTAT dismissed its appeal vide Final Order No.55702-55704/2024 and upheld the penalties imposed on him under Sections 112 and 114 A of the Customs Act, 1962 (hereinafter ‘the Act’) as per the order in original dated 30th October, 2019.

3. The Principal Commissioner in CUSAA 38/2025 has filed an appeal against the order dated 30th April, 2024, as CESTAT allowed the appeal filed by the Respondent-Sunil Aidasani @ Vicky in the same final order by which the penalties imposed as per order in original dated 30th October, 2019 was set aside. The CESTAT also observed that a statement made by Mr. Bhalla under Section 108 of the Act will be relevant to prove the case as per Section 138B of the Act and thus the said person should be cross examined.

Brie