The Customs Appeal Tribunal held that since the main importers involved in alleged over-invoicing were exonerated, the penalties imposed on related respondents could not be sustained, leading to the dismissal of the Revenue's appeals.
Impugned orders dismissed; penalties imposed on respondents cannot be sustained.
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.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. II
Customs Appeal No. 86981 of 2023
(Arising out of Order-in-Original No. 04/SJ(04)/PCC(Adjn.)/Mumbai/2023-24 dated 24.05.2023 passed by the Commissioner of Pr. Commissioner of Customs (Adjudication), Mumbai)
Commissioner of Customs, Import- Mumbai .… Appellant
New Custom House, Ballard Estate, Fort, Mumbai- 400 001.
Versus
Shri Pradeep Chokhany ….Respondent
Flat No.37, 4th Floor, Vasundhara Residents’ Association, 17 Bhulabhai Desai Road, Mumbai- 400 026.
WITH
Customs Appeal No. 86982 of 2023
(Arising out of Order-in-Original No. 04/SJ(04)/PCC(Adjn.)/Mumbai/2023-24 dated 24.05.2023 passed by the Commissioner of Pr. Commissioner of Customs (Adjudication), Mumbai)
Commissioner of Customs, Import- Mumbai .… Appellant
New Custom House, Ballard Estate, Fort, Mumbai- 400 001.
Versus
Tapas Bhattacharya ….Respondent
2102 Plant Godrej Tower 3, 30, KK Marg, Saat Rasta, Mumbai- 400 011.
AND
Customs Appeal No. 86990 of 2023
(Arising out of Order-in-Original No. 02/SJ(02)/PCC(Adjn.)/Mumbai/2023-24 dated 18.05.2023 passed by the Commissioner of Pr. Commissioner of Customs (Adjudication), Mumbai)
Commissioner of Customs, Import- Mumbai .… Appellant
New Custom House, Ballard Estate, Fort, Mumbai- 400 001.
Versus
Shri Pradeep Chokhany ….Respondent
Flat No.37, 4th Floor, Vasundhara Residents Association, 17, Bhulabhai Desai Raod, Mumbai- 400 026.
AND
Customs Appeal No. 86991 of 2023
(Arising out of Order-in-Original No. 02/SJ(02)/PCC(Adjn.)/Mumbai/2023-24 dated 18.05.2023 passed by the Commissioner of Pr. Commissioner of Customs (Adjudication), Mumbai)
2
C/86981, 86982,86990 & 86991/2023
Commissioner of Customs, Import- Mumbai New Custom House, Ballard Estate, Fort, Mumbai- 400 001.
.… Appellant
Versus Shri Shyam Sunder Bagrodia, Executive Director ….Respondent Essar Projects (I) Ltd., Essar House, 11 K.K. Marg, Mahalaxmi, Mumbai- 400 034.
APPEARANCE:
Shri Jitesh Kumar Jain, Authorized Representative for the Revenue Shri Anil Balani, Advocate for the Respondents
CORAM: HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85842-85845/2026
Date of Hearing: 06.05.2026 Date of Decision: 06.05.2026
Per: S.K. MOHANTY
Heard both sides and perused the case records.
3
C/86981, 86982,86990 & 86991/2023
(Dictated and pronounced in open court)
(S.K. MOHANTY) MEMBER (JUDICIAL)
(M.M. PARTHIBAN) MEMBER (TECHNICAL)
Sinha
1 issue framed by the court
Whether penalties imposed on various respondents for alleged over-invoicing of imports should be sustained given that the main importers have been exonerated.
Commissioner of Customs, Import- Mumbai
Shri Pradeep Chokhany
Tapas Bhattacharya
Shri Shyam Sunder Bagrodia
S.K. Mohanty
M.M. Parthiban
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
