Commissioner Of Customs (Port) vs Shri Kailsh Chandra Keyal
2022 Latest Caselaw 2923 Cal/2

O-16


                        IN THE HIGH COURT AT CALCUTTA
                            SPECIAL JURISDICTION
                               ORIGINAL SIDE

                                CUSTA/19/2022
                         IA No. GA/1/2022, GA/2/2022

               COMMISSIONER OF CUSTOMS (PORT), KOLKATA
                                 VS.
                     SHRI KAILSH CHANDRA KEYAL


BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
             And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 5th December, 2022

                                                                   Appearance :
                                              Mr. Bhaskar Prosad Banerjee, Adv.
                                                        Mr. Tapan Bhanja, Adv.
                                                             ...for the appellant.

                                                        Mr. J.P. Khaitan, Sr. Adv.
                                                        Mr. Avra Majumder, Adv.
                                                       Mr. Suman Bhowmik, Adv.
                                                            ...for the respondent.

The Court : We have heard Mr. Bhaskar Prosad Banerjee, learned standing

counsel appearing for the appellant/revenue and Mr. J.P. Khaitan, learned

senior counsel for the respondent/assessee.

There is a delay of 87 days in filing the appeal. We have perused the

affidavit filed in support of the condone delay petition and we find sufficient

causes have been shown for not being able to file the appeal within the

prescribed time limit. Accordingly, the delay in filing the appeal is condoned and

the application for condonation of delay being IA No.GA/1/2022 is allowed.

The appeal is admitted on the following substantial questions of law for

consideration :-

i) Whether the Learned Tribunal erred in law and fact and acted in violation

of the principles of natural justice by not passing a reasoned order and not

showing as to whether the facts and circumstances of the instant case is

comparable to the cited judgement ?

ii) Whether it is within the domain of the authorities to undo the breach

when fraud is apparent and would be evident from the adjudication order

and as such the Learned Tribunal was wrong in relying upon the cited

judgment in allowing the appeal of the respondent/assessee ?

iii) Whether in the facts and circumstances of the case the Learned Tribunal

is right and justified by setting aside the order of the adjudicating

authority without going into the merits of the case and without giving any

independent findings while disagreeing with the order of the adjudicating

authority ?

iv) Whether the Learned Tribunal has committed gross error of law by not

dealing with the appeal on merits and by not giving any independent

reason why the penalty is not imposable upon the respondent under

section 114(iii) of the Customs Act ?

Since most of the relevant documents are annexed to the stay application,

filing of informal paper book is dispensed with.

The respondent/assessee is at liberty to file a compilation containing any

other documents which were exhibited before the Tribunal and not forming part

of the stay application.

Settlement of index and all other formalities are dispensed with.

Since the respondent is represented by his learned counsel, service of

notice of appeal on them is waived.

List the appeal in the monthly list of January, 2023.

The stay application being IA:GA/2/2022 is formally disposed of.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

s.pal/SN.