OD 19 ORDER SHEET CUSTA/53/2026 IA NO: GA/1/2026, GA/2/2026 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE PRINCIPAL COMMISSIONER OF CUSTOMS (PORT) KOLKATA VS M/S. SHREE SHYAM SYNTHETICS, KOLKATA BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 28th July, 2026. Appearance: Mr. Uday Bhattacharyya, Adv. Mr. Abhradip Maity, Adv. …for the appellant. Mr. Sudhir Mehta, Sr., Adv. Ms. Riya Debnath, Adv. . . .for the respondent. The Court: Heard learned counsel appearing for either of the parties. There is a delay of 263 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 appeal under Section 130 of the Customs Act, 1962. 2 “I. Whether the Respondent is entitled to claim exemption from payment of customs duty in respect of the sixteen (16) consignments of Nylon Monofilament Fishing Net under Notification No. 46/2011-Cus. dated 16.02.2011 on the strength of Certificates of Origin which were obtained fraudulently by means of misstatement and suppression of material facts? II. Whether the impugned order of the Learned Tribunal is sustainable in the eye of law when the issuing authority by Verification Report bearing Reference No. 0307.07/153 dated 30.10.2023 had informed that the said Certificates of Origin had already been revoked? III. Whether the Learned Tribunal erred in law in holding the Respondent entitled to exemption when the primary condition stipulated under Notification No. 46/2011- Cus. dated 16.02.2011 requires the importer to present valid Certificates of Origin before the Indian Customs Authorities, and in the present case the verification report specifically mentioned that the sixteen (16) COOs were ab initio invalid and not eligible for exemption under the said Notification? IV. Whether the goods in dispute covered under the said Certificates of Origin qualified for origin criteria under the ASEAN-India Free Trade Agreement? 3 V. Whether the impugned Final Order dated 18th February, 2025 passed by the Learned Tribunal is sustainable in law in view of the fact that the sixteen (16) COOs stood invalidated/revoked by the designated issuing authority? VI. Whether the impugned order of the Learned Tribunal is perverse, contrary to law, and liable to be set aside? VII. Whether that the impugned order of the Learned Tribunal is not sustainable either in fact and in law?” 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 4 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. [(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 5 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.]” 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 preferred by the department are 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.) Sp/