Sanjay Singh Mourya vs Commissioner Of Customs (Port)
2026 Latest Caselaw 1224 Cal/2

Calcutta High Court

Sanjay Singh Mourya vs Commissioner Of Customs (Port) on 20 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 18


                                ORDER SHEET
                                CUSTA/9/2026
                               IA NO:GA/1/2026
                       IN THE HIGH COURT AT CALCUTTA
                            SPECIAL JURISDICTION
                                ORIGINAL SIDE


                          SANJAY SINGH MOURYA
                                   VS
                 COMMISSIONER OF CUSTOMS (PORT), KOLKATA


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 20th February, 2026.


                                                                          Appearance:
                                                             Mr. N. Chowdhury, Adv.
                                                                 Mr. D. Banerjee, Adv.
                                                            Mr. S. Bhattacharya, Adv.
                                                                    ...for the appellant

                                                   Mr. Bhaskar Prosad Banerjee, Adv.
                                                            Mr. Abhradip Maity, 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 the Learned Tribunal is correct to appreciate that where

admittedly it is the categorical finding of the Learned Tribunal that

the Appellant herein had nothing to do with and/or have any relation

with the purported goods and accordingly dropped the penalty under

Section 114AA of the Customs Act, 1962, the later part of the finding

of the Learned Tribunal in upholding the penalty under Section

114(iii) of the Customs Act, 1962, is perverse and without any logical

conclusion?

B. Whether the fact that the Appellant was acting as a mere freight

forwarder who has the task of arranging transportation of the goods

from the place of loading to the place of export and therefore, under

such limited scope of task, in the absence of any corroborative

evidence that the Appellant had any knowledge about the quality of

the goods, penalty under Section 114(iii) is inapplicable?

C. Whether the finding of the Learned Tribunal can be maintainable

in law when Exporter was all throughout available and the said

Exporter had not stated anything on the role of the Appellant and

hence, the decision making process against the Appellant remained

arbitrary and perverse all throughout the present case?"

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 the matter appear in the monthly list of June, 2026.

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

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal