Commissioner of Customs (Preventive) Vs Right Minerals Private Limited (CESTAT Kolkata)
CESTAT Kolkata disposed of two appeals concerning imports of areca nuts from Sri Lanka into the Durgapur Commissionerate. M/s. Right Minerals Private Limited had filed Bills of Entry based on Certificates of Country of Origin issued by a Sri Lankan agency. The Revenue considered the certificates defective, detained the goods, and initiated proceedings against Right Minerals and Shri Kishan Goswami.
The matter reached the Calcutta High Court, which held that a Show Cause Notice under Section 28 of the Customs Act, 1962 could not be issued against Right Minerals. Consequently, the adjudicating authority dropped the proceedings, which the Revenue challenged before CESTAT. The Tribunal upheld the dropping of proceedings and dismissed the Revenue’s appeal.
In Shri Kishan Goswami’s appeal, a ₹10,00,000 penalty had been imposed under Section 112(a) and (b) of the Customs Act, 1962. CESTAT noted that neither the Show Cause Notice nor the impugned order specified his role or involvement in obtaining the defective Certificates of Country of Origin from the Sri Lankan authorities. The Tribunal therefore held that no penalty could be imposed on him and set aside the penalty.
FULL TEXT OF THE CESTAT KOLKATA ORDER
