Mr. Tapan Bhanja, Adv.
Reserved on : 14.05.2026
Judgement on : 21.07.2026
Uploaded on : 21.07.2026
CHAITALI CHATTERJEE DAS, J.:-
1. This appeal is filed under section 130 of the Customs Act against the
purported order dated April 13,2017passed by the Customs, Excise and
Service Tax appellate Tribunal ,East Zonal Bench Kolkata whereby a penalty
has been imposed of Rs 5,00,000/- under section 11 (4)(i)of the Customs
2026:CHC-OS:316-DB
Act,1962 on the basis that the appellant had allegedly acted negligently in
casual manner to hinder the investigation of the concerned revenue authorities
and thereby aiding and abetting the real perpetrators behind the alleged
smuggling and export of Red sanders .
