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.
2
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/
