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HomeHigh CourtCalcutta High CourtAnd Air Cargo Complex Commissionerate vs M/S Sajal Das on 16 February,...

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

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.



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