Ramesh Kumar Agarwal vs Commissioner Of Customs (Preventive)
2026 Latest Caselaw 1223 Cal/2

Calcutta High Court

Ramesh Kumar Agarwal vs Commissioner Of Customs (Preventive) on 20 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                              1



OD - 17
                             IN THE HIGH COURT AT CALCUTTA
                                Special Jurisdiction [Customs]

                                        ORIGINAL SIDE
                                      CUSTA/8/2026
                                    IA NO: GA/1/2026
                               RAMESH KUMAR AGARWAL
                                           VS
                     COMMISSIONER OF CUSTOMS (PREVENTIVE), KOLKATA

BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                     And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 20th February, 2026
                                                                                  Appearance :
                                                                  Mr. Agnibesh Sengupta, Adv.
                                                                  Mr. Debaditya Banerjee, Adv.
                                                             Mr. Swarbhanu Bhattacharya, Adv.
                                                                               ...for appellant.

                                                                       Mr. Kaushik Dey, Adv.
                                                                       Mr. Tapan Bhanja, Adv.
                                                                             ...for respondent.

The Court : Heard learned counsels appearing for the parties.

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

"a) Whether the Learned Tribunal has merely adopted the findings of the Adjudicating Authority in a biased manner and hence, the impugned order is perverse and is required to be set aside and/or quashed?

b) Whether the Learned Tribunal failed to appreciate that his admission that he introduced one Shri Raju Arora to one Shri Rajan Kumar Jha does not enlighten the fact that the Appellant was having any knowledge about the source of procurement of gold by the said Shri Raju Arora and in the absence of evidence to the contrary, imposition of penalty upon the Appellant is bad in law?

c) Whether the Learned Tribunal erred in imposing penalty upon the Appellant without any evidence of smuggling having been corroborated and established beyond doubt by the investigating authority?

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 copies thereof to 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 appear in the Monthly List of June, 2026.

GA/1/2026 stands disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) sd/