And Air Cargo Complex Commissionerate vs M/S Sajal Das
2026 Latest Caselaw 965 Cal/2

Calcutta High Court

And Air Cargo Complex Commissionerate vs M/S Sajal Das on 16 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                             1


OD - 26
                              IN THE HIGH COURT AT CALCUTTA
                                 Special Jurisdiction [Customs]

                                         ORIGINAL SIDE
                                      CUSTA/66/2025
                                     IA NO: GA/1/2025
                            COMMISSIONER OF CUSTOMS, AIRPORT
                         AND AIR CARGO COMPLEX COMMISSIONERATE
                                            VS
                                      M/S SAJAL DAS
BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                     And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 16th February, 2026
                                                                                   Appearance :
                                                                     Mr. Vipul Kundalia, Sr. Adv.
                                                                            Mr. K.K. Maiti, Adv.
                                                                                 ...for appellant.

                                                                      Mr. Aniket Chaudhury, Adv.
                                                                                 ...for respondent.

The Court : Heard learned counsels appearing for the parties.

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

"I. Whether the imported goods are liable to confiscate under Section 111(d), 111(f), 111(1), 111(1), 111(m) and 119 of the Customs Act, 1962 read with Rule 6 of the IPR Rules, 2007?

II. Whether the Adjudicating Authority has rightly imposed penalty upon the respondent under Sections 112(a), 112(b) and 114AA of the Customs Act, 1962?"

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/1/2025 stands disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

sd/