Shri Chandan Das vs The Commissioner Of Customs ...
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Calcutta High Court

Shri Chandan Das vs The Commissioner Of Customs ... on 11 November, 2025

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

ORDER                                                               OD-34


                               CUSTA/90/2024

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

                      SHRI CHANDAN DAS
                             VS.
    THE COMMISSIONER OF CUSTOMS (PREVENTIVE), W.B., KOLKATA,


BEFORE:
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                 AND
THE HON'BLE JUSTICE UDAY KUMAR
Date : 11th November, 2025.
                                                                     Appearance:
                                                      Mr. Arijit Chakrabarti, Adv.
                                                    Ms. Swati Kumari Singh, Adv.
                                                                   ...for Appellant
                                               Mr. Bhaskar Prosad Banerjee, Adv.
                                                         Mr. Tapan Bhanja, Adv.
                                                                 ...for Respondent

The Court: We have heard Mr. Chakrabarti, learned Advocate appearing

for the appellant.

This appeal is admitted on the following substantial questions of law:

I. Whether in absence of prior knowledge or reason to believe about confiscable nature of the seized goods under Section 111 of the Customs Act, 1962, imposition of penalty under Section 112(b) of the Customs Act, 1962 for carrying such goods, is permissible in law?

II. Whether quantum of penalty under Section 112 of the Customs Act, 1962 should be in terms of Clause (ii) thereof, when the confiscated goods, being gold, is not prohibited in nature, as held by Hon'ble High Court, Calcutta in Gopal Saha V. Union of India reported at 2016 (336) E.L.T. 230 (Cal.)?

III. Whether compliance of Section 138B of the Customs Act, 1962 is mandatory in an adjudication proceeding particularly in view of sub- section (2) thereof in view of the Judgments of the Hon'ble High Court, Calcutta in the case of Commissioner of Customs (Airport & Administration V. Himadri Chakraborty) reported at AIR Online 2023 CAL 1261, Ajay Saraogi V. Union of India reported at AIR Online 2023 Cal 1837 and Sampad Narayan Mukherjee V. Union of India reported at 2019 (366) ELT 280 (Cal.)?

The appellant is directed to file requisite number of informal paper books

prepared out of court enclosing therein all relevant papers and documents

used before the learned trial court within 10 (ten) weeks from date by serving

copy thereof to the learned Advocate for the respondent.

Settlement of index and all other formalities are dispensed with.

List this matter after 12 (twelve) weeks.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

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