Mohammed Muzafar Ezaz Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Summary: The Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata considered an appeal filed by Mohammed Muzafar Ezaz, Proprietor of M/s. M.N. Enterprise, against the penalty imposed upon him under Section 112(a) of the Customs Act, 1962. The penalty of Rs.4,00,000/- had been imposed under Section 112(a)(ii) by the Commissioner of Customs (Port), Kolkata through Order-in-Original No. KOL/COMMISSIONER/PORT/16/2019 dated 14.06.2019.
The appellant was one of several noticees to a common Show Cause Notice concerning alleged improper importation of electrical tricycle components in Completely Knocked Down (CKD) condition by M/s. Zeniak Innovation India Ltd. The allegation against the appellant was not that he had himself imported the goods. Rather, he was alleged to have abetted the imports by permitting use of his Import Export Code and engaging in acts of omission and commission which allegedly resulted in loss of revenue.
The Tribunal noted that the principal proceedings had subsequently undergone significant developments. M/s. Zeniak Innovation India Ltd. had challenged the original adjudication before the Hon’ble Calcutta High Court, following which the matter was remanded for fresh de novo adjudication. A de novo Order-in-Original dated 21.02.2025 was thereafter passed in relation to M/s. Zeniak Innovation India Ltd. and its Directors, while recording that the earlier adjudication order would continue to operate against the remaining noticees, including the present appellant.
