[Cites 3, Cited by 0]
Calcutta High Court
Commissioner Of Customs (Airport And ... vs Shri Sanjay Agarwal on 17 February, 2026
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
OD 1 to 4
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION
ORIGINAL SIDE
CUSTA/21/2025
IA NO: GA/1/2025
COMMISSIONER OF CUSTOMS (AIRPORT AND AIR CARGO)
VS
SHRI SANJAY AGARWAL
CUSTA/22/2025
IA NO: GA/1/2025
COMMISSIONER OF CUSTOMS (AIRPORT AND AIR CARGO)
VS
SHRI PREET KUMAR AGARWAL
CUSTA/23/2025
IA NO: GA/1/2025
COMMISSIONER OF CUSTOMS (AIRPORT AND AIR CARGO)
VS
SHRI AVINASH SONI
CUSTA/25/2025
IA NO: GA/1/2025
COMMISSIONER OF CUSTOMS (AIRPORT AND AIR CARGO)
VS
SHRI DHRUVJYOTI ROY AND ORS.
BEFORE:
The Hon'ble JUSTICE RAJARSHI BHARADWAJ
AND
The Hon'ble JUSTICE UDAY KUMAR
Date: 17th February, 2026.
Appearance:
Mr. Vipul Kundalia, Sr. Adv.
Mr. Tapan Bhanja, Adv.
Mr. Anindya Kanon, Adv.
...for the appellant
2
Mr. Arnab Chakraborty, Adv.
Mr. Aniket Chaudhury, Adv.
...for the respondent in CUSTA/21/2025, CUSTA/22/2025
and respondent no.6 in CUSTA/25/2025
Mr. Rishi Raju, Adv.
Ms. Shreya Mundhra, Adv.
...for the respondent no.1 in CUSTA/25/2025
The Court: We have heard Mr. Kundalia, learned senior counsel appearing
for the appellant.
These appeals are admitted on the following substantial questions of law:
"A. Whether the findings of the Learned Tribunal that the diversion of
the gold jewellery by the exporters was mere negligence on their part
is perverse or not ?
B. Whether the Learned Tribunal has erred by considering only the
making charges (value addition) i.e. Rs.43,400/- as submitted by
exporters while deciding quantum of the redemption fine to be
imposed ?
C. Whether the Learned Tribunal has erred by not considering (i) the
duty sought to be evaded by the diversion of jewellery meant for
exportation i.e. Rs.1,45,70,755/- and (ii) market price of the goods
i.e. Rs.16,10,43,792/- while deciding quantum of the redemption
fine to be imposed under section 125 of the Customs Act, 1962 ?
D. Whether the Tribunal has erred by not imposing any penalty on
exporters under Section 114AA of the Customs Act, 1962?
E. Whether by reducing redemption fine under section 125 and
penalty under section 114(iii) of the Customs Act, 1962 the Learned
Tribunal has failed to follow the settled position of law that
imposition of redemption fine and penalty cannot be done away and
redemption fine and penalty to be imposed in a reasonable and
proportionate manner considering the quantum of the value of the
goods ?"
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 8(eight) weeks from date by serving copies
thereof to the learned advocate for the respondent.
Settlement of index and all other formalities are dispensed with.
Since learned advocate for the respondent is represented, service of notice
of appeal upon them stands dispensed with.
Let these matters appear in the monthly list of May, 2026.
The applications, all being IA No.GA/1/2025 filed in all the appeals are
disposed of.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
B.Pal
