This Tribunal dismissed appeals, as withdrawn, filed by various appellants against orders passed by the Principal Commissioner of Customs regarding Airport & Air Cargo Complex matters. The Tribunal note that a letter for withdrawal was filed and treated the appeals accordingly.
Appeals dismissed as withdrawn at the request of the appellants.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 1
Customs Appeal No. 75054 of 2022
(Arising out of Order under File No. ACC/ASST/SB/MISC/62/2021-Accts-O/o Pr Commr-Cus-AP/ACC-Kolkata I/366647/2022 dated 31.12.2021 passed by the Principal Commissioner of Customs (Airport & Air Cargo Complex), 2nd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Shri Sujit Das : Appellant
3A/1G, Centre Sinthee Road, Kolkata – 700 050
VERSUS
Pr. Commissioner of Customs (Airport & ACC) : Respondent
2nd Floor, Custom House,
15/1, Strand Road, Kolkata – 700 001
WITH
Customs Appeal No. 75055 of 2022
(Arising out of Order under File No. ACC/ASST/SB/MISC/62/2021-Accts-O/o Pr Commr-Cus-AP/ACC-Kolkata I/366647/2022 dated 31.12.2021 passed by the Principal Commissioner of Customs (Airport & Air Cargo Complex), 2nd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Shri Avijit Show : Appellant 42/C, D. Gupta Lane, Kolkata – 700 050
VERSUS
Pr. Commissioner of Customs (Airport & ACC) : Respondent
2nd Floor, Custom House,
15/1, Strand Road, Kolkata – 700 001
WITH
Customs Appeal No. 75056 of 2022
(Arising out of Order under File No. ACC/ASST/SB/MISC/62/2021-Accts-O/o Pr Commr-Cus-AP/ACC-Kolkata I/366647/2022 dated 31.12.2021 passed by the Principal Commissioner of Customs (Airport & Air Cargo Complex), 2nd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Shri Rabindra Kar : Appellant 27/17/1, Attapara Lane, Sinthee, Kolkata – 700 050
VERSUS
Pr. Commissioner of Customs (Airport & ACC) : Respondent
2nd Floor, Custom House,
15/1, Strand Road, Kolkata – 700 001
Page 2 of 3
Appeal No(s).: C/75054-75056,75075-75077/2022-DB
WITH
Customs Appeal No. 75075 of 2022
(Arising out of Order under File No. ACC/ASST/SB/MISC/62/2021-Accts-O/o Pr Commr-Cus-AP/ACC-Kolkata I/366647/2022 dated 31.12.2021 passed by the Principal Commissioner of Customs (Airport & Air Cargo Complex), 2nd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Shri Biswajit Mondal : Appellant
S/o. Shri Murari Mohan Mondal, 18/7C, Kali Charan Ghosh Road, Kolkata – 700 050
VERSUS
Pr. Commissioner of Customs (Airport & ACC) : Respondent
2nd Floor, Custom House,
15/1, Strand Road, Kolkata – 700 001
WITH
Customs Appeal No. 75076 of 2022
(Arising out of Order under File No. ACC/ASST/SB/MISC/62/2021-Accts-O/o Pr Commr-Cus-AP/ACC-Kolkata I/366647/2022 dated 31.12.2021 passed by the Principal Commissioner of Customs (Airport & Air Cargo Complex), 2nd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Shri Pabitra Paul : Appellant
44, Dr. Jagabandhu Lane (Ground Floor), Kolkata – 700 012
VERSUS
Pr. Commissioner of Customs (Airport & ACC) : Respondent
2nd Floor, Custom House,
15/1, Strand Road, Kolkata – 700 001
AND
Customs Appeal No. 75077 of 2022
(Arising out of Order under File No. ACC/ASST/SB/MISC/62/2021-Accts-O/o Pr Commr-Cus-AP/ACC-Kolkata I/366647/2022 dated 31.12.2021 passed by the Principal Commissioner of Customs (Airport & Air Cargo Complex), 2nd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Smt. Mukuli Bhakta : Appellant
17/1/27, Mondal Para Lane, Noapara, Kolkata – 700 090
VERSUS
Pr. Commissioner of Customs (Airport & ACC) : Respondent
2nd Floor, Custom House,
15/1, Strand Road, Kolkata – 700 001
Page 3 of 3
Appeal No(s).: C/75054-75056,75075-75077/2022-DB
APPEARANCE:
None for the Appellant(s)
Shri Faiz Ahmed, Authorized Representative for the Respondent
CORAM:
HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NOs. 76970-76975 / 2025
DATE OF HEARING / DECISION: 10.07.2025
ORDER: [PER SHRI ASHOK JINDAL]
Today, when the matter was called, a request was received from the Ld. Counsel for the appellants wherein it has been stated that they wish to withdraw the present appeals filed before this Tribunal and therefore, the letter submitted by the Ld. Counsel for the appellants is to be treated as an application for withdrawal of the appeals.
(Dictated and pronounced in the open court)
Sd/-
(ASHOK JINDAL) MEMBER (JUDICIAL)
Sd/-
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
Sdd
Shri Sujit Das
Shri Avijit Show
Shri Rabindra Kar
Shri Biswajit Mondal
Shri Pabitra Paul
Smt. Mukuli Bhakta
Ashok Jindal
K. Anpazhakan
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
