2025 (1) TMI 235

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...., Advocates, for the Appellant. Shri Kaushik Dey and Tapan Bhanja, Advocates, for the Respondent. ORDER This appeal filed by a Customs House Agent is directed against the Final Order No. 76458/2023, dated 24th August, 2023 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata. By the said order, the Learned Tribunal has affirmed the order passed by....

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....al exercise done by the other three co-noticees. Statement under Section 108 of the Act has been recorded which has been elaborately referred to in the show cause notice. On going through the statement, we find that the appellant had been consistent in saying that the second and third noticees namely one Kothari and Lachwani had affirmed that the goods which was to be imported is Calcium Carbonate....

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....y have been Customs House Agents for 18 years and there has been no allegation against them and they have discharged their duties honestly. Further, the appellant has also produced an e-mail sent by the Safety Officer of Kolkata Port Trust to a query raised as to whether the goods were hazardous or non-hazardous and the Safety Officer sent a reply stating that the goods namely Calcium Carbonate is....

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....he goods. When the matter was carried on appeal before the Learned Tribunal, the Tribunal has once again referred to the various facts recorded by the Adjudicating Authority and has not brought on record anything to show that the appellant had connived with the other three persons to import AA batteries under the guise of declaring the goods as Calcium Carbonate. In fact, the Learned Tribunal has ....