Calcutta High Court
Commissioner Of Customs (Port) vs Shri Aditya Almal on 26 April, 2024
Author: T. S. Sivagnanam
Bench: T. S. Sivagnanam, Hiranmay Bhattacharyya
ORDER OD - 9
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (CUSTOMS)
ORIGINAL SIDE
CUSTA/27/2024
IA NO: GA/2/2024
COMMISSIONER OF CUSTOMS (PORT), KOLKATA
VERSUS
SHRI ADITYA ALMAL,
DIRECTOR OF M/S. VEDIKA METALS PVT. LTD.
BEFORE :
THE HON'BLE CHIEF JUSTICE T. S. SIVAGNANAM
AND
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 26th April 2024.
Appearance:
Mr. K. K. Maiti Advocate
Mr. Tapan Bhanja, Advocate
... for the appellant.
Mr. Indranil Banerjee, Advocate
Mr. Subrata Mukherjee, Advocate
... for the respondent.
We have heard learned counsel for the parties.
The Adjudicating Authority, while affirming the proposed show-cause notice, among other things, placed reliance on the decision of the Full Bench of this Court in Euresian Equipment and Chemicals Ltd. and Others v. Collector of Customs and Others 1980 (6) E.L.T. 38 (Cal.). The ratio of the decision of the Hon'ble Full Bench has not been noted by the Tribunal. The question would be as to whether the respondent was liable for penalty under the provisions of the Customs Act having been imposed penalty under Section 11 of The Foreign Trade (Development and Regulation) Act, 1992. There are other 2 legal issues also which require consideration. Therefore, this appeal is admitted for hearing on the following substantial questions of law:-
i. Whether the Learned Tribunal has committed gross error of law by waiving the penalty imposed under Sections 114 and 114AA of the Customs Act on the plea of imposition of penalty by the DGFT Authorities?
ii. Whether in terms of violation of provisions of Section 113 of the Customs Act, penalty can be imposed under Sections 114 and 114AA of the Customs Act and whether the said provision has any implication with the order of the DGFT Authorities? iii. Whether the Learned Tribunal has considered the provisions of Section 11 of the Customs Act for waiving the penalty imposed under Sections 114 and 114AA of the Customs Act? iv. Whether the decision relied upon by the Learned Tribunal is applicable in the facts of the present case? v. Whether the Order passed by the Learned Tribunal is perverse, bad in law and liable to be set aside or not? The respondent is directed to file a compilation consisting of all relevant materials with regard to the proceedings which were initiated under The Foreign Trade (Development and Regulation) Act, 1992. The appellant shall file requisite number of informal paper books prepared out of Court including therein all relevant papers and documents by serving 3 copies thereof on the respondent within 10(ten) weeks from date. Let the appeal appear in the list after 12(twelve) weeks.
Since the respondent is represented, service of notice of this appeal on the respondent is waived.
The stay application being IA No: GA/2/2024 stands closed.
(T. S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) sm / S. Kumar