On August 5, 2026, legal proceedings commenced regarding a high-stakes customs dispute involving M/s. Surabhi Enterprises Pvt. Ltd. and its Director, Shri Nand Kishore Chauhan, at the Kolkata Port. Presided over by Shri K. Anpazhakan, the hearings address a complex challenge against a de novo adjudication order issued earlier this year. The case centers on historical import evaluations and significant financial liabilities imposed by maritime customs authorities.
Official reports indicate that the controversy stems from fifty-two separate Bills of Entry filed for Slack Wax imports between April 2008 and December 2011. According to official sources, the Principal Commissioner of Customs (Port) in Kolkata previously issued an Order-in-Original on February 13, 2026. This directive formally rejected the declared transaction values submitted by the importer for the multi-year shipment period.
The disputed adjudication order confirmed a differential customs duty amounting to Rs.2,71,92,265 under Section 28(8) of the Customs Act, 1962. Furthermore, official data shows that applicable interest charges were levied under Sections 28AB and 28AA of the legislation. Authorities also imposed an equivalent penalty on the appellant-company under Section 114A of the Customs Act.
In addition to financial duties and penalties, the imported goods were deemed liable for confiscation under Section 111(m). The adjudication granted an option to redeem the merchandise upon payment of a redemption fine totaling Rs.2,15,14,396 under Section 125. A separate personal penalty of Rs.20,00,000 was similarly assessed against company Director Shri Nand Kishore Chauhan.
The current appellate review follows a procedural remand directed by the Tribunal via Final Order No. 75245/2025 on January 28, 2025. Legal analysts observe that the outcome of these proceedings could set important precedents for valuation disputes and retroactive duty assessments within the shipping sector. Industry stakeholders continue to monitor the tribunal’s interpretation of transaction values for historical bulk commodity imports.
Observers await the final verdict to gauge potential ramifications for import compliance standards at major Indian ports. Future hearings will determine whether the original valuation rejections and associated penalties will be upheld, modified, or set aside. Legal counsels for both parties are expected to present further submissions in the coming weeks.
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