The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has reduced the penalty imposed on Suvadeep Dutta from Rs. 30 lakh to Rs. 10 lakh, even as it upheld his complicity in a high-profile gold smuggling case at the Netaji Subhas Chandra Bose International Airport.
The bench of K. Anpazhakan (Technical Member), noted that the chain of events—including phone records, intercepted calls, and corroborative statements—pointed to Dutta’s role in facilitating the smuggling operation. Dutta had allegedly arranged logistics, including SIM cards and transportation, and was actively involved in the planning at a local restaurant, Spice Garden Bar near Chinar Park, a day prior to the attempted smuggling.
The case dates back to January 2015, when Customs officers intercepted one Avijit Sarkar, a ground staffer, and recovered 3 kg of 24 karat gold bars worth ₹82.5 lakh concealed in his shoes. Investigations revealed a smuggling network involving multiple airport personnel.
In his statement under Section 108 of the Customs Act, Sarkar disclosed that he had been recruited for the smuggling operation by Suvadeep Dutta and Ajit Kumar Majhi, an employee of the Airports Authority of India. Sarkar stated that Dutta had handed him the specially modified shoes used to conceal the gold and briefed him on the operation near Gate 3C of the airport.
Although Dutta denied involvement, the tribunal found that his actions—including evading summons, seeking anticipatory bail, and maintaining close communication with co-accused—reflected consciousness of guilt. The tribunal also criticized the appellant for trying to mislead authorities by denying his presence at key locations.
However, while affirming Dutta’s role under Sections 112(a) and 112(b) of the Customs Act, the tribunal considered the extent of his involvement and reduced the penalty to Rs. 10 lakh.
Case Details
Case Title: Suvadeep Dutta Versus Customs Commissioner
Case No.: Customs Appeal No. 77222 of 2019
Date: 15.07.2025
Counsel For Appellant: Nilotpal Chowdhury, Advocate
Counsel For Respondent: Sourabh Chakravorty, Authorized Representative
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