Shri Sajal Das vs Principal Commissioner Of Customs
2026 Latest Caselaw 1150 Cal/2

Calcutta High Court

Shri Sajal Das vs Principal Commissioner Of Customs on 19 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 27


                                 ORDER SHEET
                                CUSTA/97/2025
                               IA NO:GA/1/2026
                       IN THE HIGH COURT AT CALCUTTA
                            SPECIAL JURISDICTION
                                ORIGINAL SIDE

                              SHRI SAJAL DAS
                                    VS
                   PRINCIPAL COMMISSIONER OF CUSTOMS
                     (AIRPORT AND AIR CARGO COMPLEX)

  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 19th February, 2026.




                                                                         Appearance:
                                                         Mr. Arnab Chakraborty, Adv.
                                                          Mr. Aniket Chaudhury, Adv.
                                                                   ...for the appellant

                                                          Mr. Vipul Kundalia, Sr. Adv.
                                                         Mr. Kaustuv Kanti Maiti, Adv.
                                                     Mr. Anindya Kanan, Kanan, Adv.
                                                                 ...for the respondent

The Court: Affidavit of service filed today be kept with the records.

We have heard learned advocates on either side.

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

consideration.

"a) Whether in the facts and circumstances of the case and materials

on record the Tribunal was right in law in holding that the appellant

was liable to penalty under Sections 112(a)(ii) and 114AA of the

Customs Act, 1962?

b) Whether on application of settled principles on the issues

involved/facts on record the Tribunal should have held that

conditions precedent for imposition of penalty upon the appellant

under Sections 112(a)(ii) and 114AA of the Customs Act, 1962 was

not satisfied and the adjudication order of the Commissioner,

imposing penalty was contrary to law, invalid and bad and the

Tribunal has erred in not holding so?

c) Whether on the facts and materials on record the impugned order

of the Tribunal is based on surmises and conjectures or based on

legally sustainable evidence on record?"

The appellant shall file requisite number of informal paper books prepared

out of Court including therein all relevant materials used before the learned

Court below within ten weeks from date and serve copies thereof upon the

learned advocate for the respondent.

Settlement of index and all other formalities are dispensed with.

Since the respondent is represented, service of notice of appeal stands

dispensed with.

Let this matter again appear in the monthly list of June, 2026.

IA No.GA/1/2026 is disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal