Commissioneer Of Customs vs Shri Himadri Chakraborty
2022 Latest Caselaw 1804 Cal/2

OD-16


                        IN THE HIGH COURT AT CALCUTTA
                        SPECIAL JURISDICTION (CUSTOMS)
                                ORIGINAL SIDE


                                 CUSTA/4/2022
                                     WITH
                                 MAT/556/2019
                                CAN/4016/2019
             COMMISSIONEER OF CUSTOMS, AIRPORT AND ADMN, KOLKATA
                                     VS.
                          SHRI HIMADRI CHAKRABORTY


    BEFORE:
    The Hon'ble JUSTICE T.S. SIVAGNANAM
                 -And-
    The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
    Date : 30th June, 2022.

                                                                    Appearance:
                                                            Mr. K.K. Maiti, Adv
                                                          Mr. Tapan Bhanja, Adv
                                                                 ...for appellant
                                                    Mr. Anindya Mitra, Sr. Adv.
                                                 Mr. Soumya Roy Chowdhury, Adv.
                                                Mr. Rajnish Kr. Kalawatia, Adv.
                                                               ..for respondent

The Court : We have heard learned Advocates for the

parties.

Mr. K.K. Maiti, learned Advocate appearing for the

respondent relied upon the decision of the Division Bench of the High

Court of Jharkhand in M/s.BIHAR FOUNDRY AND CASTING Vs. THE COMMISSIONER

OF CENTRAL EXCISE in Tax Appeal No. 36 of 2018 dated 14th March, 2022.

A soft copy of the said judgment has been shared with the

learned Advocate appearing for the respondent/assessee. The learned

Advocate for the respondent submits that compilation of case laws will

be made ready and will be submitted to Court on the next hearing date.

In order to have better clarity we direct the learned

standing Counsel for the appellant to produce copies of the statement

recorded of the respondent under Section 108 of the Customs Act, stated

to have been recorded on three occasions as pointed out in the order in

original. In addition thereto the learned standing Counsel shall make

available the original file relating to the proceedings and a report

will be directed to be circulated.

Let the appeal be listed on 21st July, 20-22 under the same

heading.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

Pkd/GH.