1 OD – 10 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Customs] ORIGINAL SIDE CUSTA/30/2026 IA NO: GA/1/2026, GA/2/2026 THE COMMISSIONER OF CUSTOMS PORT KOLKATA VS MS GEMINI METAL CORPORATION BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 23rd July, 2026 Appearance : Mr. Kaushik Dey, Adv. Mr. K.K. Maiti, Adv. ..for appellant. Mr. Sudhir Mehta, Sr. Adv. Mr. Anurag Bagaria, Adv. ..for respondent. The Court : Heard learned counsel appearing for either of the parties. There is a delay of 21 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA/1/2026 is allowed. Learned counsel appearing for the appellant suggests the following substantial questions of law by filing the appeals under Section 130 of the Customs Act, 1962. “i) Whether the Learned Tribunal is erroneous for wrong interpretation of Section 138C of the Customs Act, 1962 regarding the inadmissibility of electronic evidence in accordance with the law where the finding overlooks that a full forensic proceeding was conducted, and the Record of Proceedings dated 18.12.2023 was duly signed by Shri Deepak Jindal himself and the certificate under Section 65B of the Indian Evidnece Act was duly submitted by the Digital Evidence Examiner? 2 ii) Whether in the present case the provisions of Section 46(4) of the Customs Act, 1962 is applicable where respondent had knowingly and deliberately indulged in suppression of facts and willfully misrepresented/mis-stated the material facts as well as they have engaged in under-valuation and mis-declaration of imported goods i.e. Cold Rolled Stainless Steel Grade J3/N1?” Section 130 of the Customs Act 1962 speaks of appeal to High Court which is quoted below:- “130. Appeal to High Court. – (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The [Principal Commissioner of Customs or Commissioner of Customs] or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be – (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the [Principal Commissioner of Customs or Commissioner of Customs] or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. 3 [(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.]” The Customs Act, 1962 also speaks of appeal to Supreme Court which is quoted below:- “130E. Appeal to Supreme Court. – An appeal shall lie to the Supreme Court from – [(a) any judgment of the High Court delivered – (i) in an appeal made under section 130; or (ii) on a reference made under section 130 by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 130A, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or] (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. [(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment.]” 4 On perusal of Sections 130 and 130E of the Customs Act, 1962 in our opinion, this appeal should be preferred before the Hon’ble Supreme Court under Section 130E of the Act. The appeal and the connected application GA/2/2026 preferred by the department is dismissed. Leave is granted to the learned advocate-on-record of the appellant to receive certified copy of the tribunal from the department and replace it with a photocopy of the same. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/