The Tribunal dismissed appeals filed by the Revenue against the dropping of customs proceedings. The Court held that the adjudicating authority's detailed finding warranted no interference, despite the High Court's earlier direction allowing respondent cross-examination.
No relief granted to the Revenue; appeals filed by Revenue dismissed.
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, KOLKATA EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No.75905 of 2023
(Arising out of Order-in-Original No.06/CUS/CC(P)/WB/2021-22 dated 31.03.2022 passed by Commissioner of Customs (Prev.), West Bengal.)
Commissioner of Customs (Prev.), West Bengal, Kolkata
(15/1, Strand Road, Custom House, Kolkata-700001.)
…Appellant
VERSUS
M/s. RTC Overseas Pvt.Ltd.
(2276, Gali Raghunandan, Naya Bazar, Delhi-110006.)
…..Respondent
WITH
(i) Customs Appeal No.75906 of 2023 (Commissioner of Customs (Prev.), Kolkata v. M/s. K.P. Trading); (ii) Customs Appeal No.75907 of 2023 (Commissioner of Customs (Prev.), Kolkata v. M/s. FOX International); (iii) Customs Appeal No.75908 of 2023 (Commissioner of Customs (Prev.), Kolkata v. Shri Kaluram Jain, Director); (iv) Customs Appeal No.75909 of 2023 (Commissioner of Customs (Prev.), Kolkata v. Shri Mahendra Kumar Kundalia); (v) Customs Appeal No.75910 of 2023 (Commissioner of Customs (Prev.), Kolkata v. Shri Narendra Lodaya, Director);
(Arising out of Order-in-Original No.06/CUS/CC(P)/WB/2021-22 dated 31.03.2022 passed by Commissioner of Customs (Prev.), West Bengal.)
APPEARANCE
Shri Tariq Suleman, Authorized Representative for the Revenue Shri B.K.Singh, Advocate & Shri Sandeep Kundlia, AR for the Respondent(s)
CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)
FINAL ORDER NO. 76960-76965/2025
DATE OF HEARING : 14.07.2025 DATE OF DECISION : 14.07.2025
2
Customs Appeal Nos.75905, 75906, 75907, 75908, 75909, 75910 of 2023
Per : R. MURALIDHAR :
The Revenue is agitated by the dropping of proceedings proposed in the Show Cause Notice.
“It is clarified that if the Respondent/Adjudicating Authority concerned does not allow cross-examination of the witnesses in question, in the demand they will not be entitled to rely on the statements of those witnesses.”
(Dictated and pronounced in the open Court.)
Sd/
Sd/
(RAJEEV TANDON) MEMBER (TECHNICAL)
(R. MURALIDHAR) MEMBER (JUDICIAL)
sm
2 issues framed by the court
Whether proceedings proposed in the Show Cause Notice should be dropped due to inability to cross-examine witnesses.
Whether final assessment without appeal precludes the Revenue from challenging the dropping of proceedings.
Commissioner of Customs (Prev.), West Bengal, Kolkata
M/s. RTC Overseas Pvt.Ltd.
R. Muralidhar
Rajeev Tandon
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
