Sharvan Kumar vs The Commissioner Of Customs ...
2026 Latest Caselaw 2077 Cal/2

Calcutta High Court

Sharvan Kumar vs The Commissioner Of Customs ... on 19 March, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                                   1


OD - 8
                             IN THE HIGH COURT AT CALCUTTA
                                Special Jurisdiction [Customs]

                                        ORIGINAL SIDE
                                       CUSTA/25/2026
                                     IA NO: GA/1/2026
                                     SHARVAN KUMAR
                                            VS
                   THE COMMISSIONER OF CUSTOMS (PREVENTIVE), W.B. KOLKATA

BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                     And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 19th March, 2026
                                                                                   Appearance :
                                                                    Mr. Arijit Chakrabarti, Adv.
                                                                         Mr. Prabir Bera, Adv.
                                                                                 ...for appellant.

                                                                   Mr. Vipul Kundalia, Sr. Adv.
                                                                         Mr. Anurag Roy, Adv.
                                                                              ...for respondent.

The Court : Heard the learned counsel for the respective parties.

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

"a) Whether penalty under Section 112(b) of the Customs Act, 1962 can be imposed upon any person without establishing prior knowledge or reason to believe about the confiscable nature of seized goods under Section 111 of the Customs Act, 1962?

b) Whether imposition of penalty under Section 112(b) of the Customs Act, 1962 upon the appellant herein in the present case is sustainable in law when the pre-requisite conditions of such penal action is not satisfied by the Customs Authority?

c) Whether the Ld. Tribunal while passing the Final Order No.77121-

77122/2025 dated 28.07.2025 has erred in law by upholding imposition of penalty upon the appellant herein without examining and/or arriving at a definite finding that the pre-requisite conditions of such penal action are satisfied qua the appellant herein?"

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 after twelve weeks.

GA/1/2026 stands disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) sd/