- (1.) The Court : In this writ petition the petitioner has inter alia, challenged an Order No. S/242- 243/Kol/06, dated 16-3-2006 of the Customs Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Appeal No. CDN-181, 182/04, hereinafter referred to as the impugned order, whereby the said Tribunal rejected the prayer of the appellants, that is, the petitioner and one Nand Kishore Rai for waiver of pre- deposit of penalty.
(2.) On or about 19th September, 2003, the petitioner who was a Preventive Officer of Customs posted as Baggage Officer at the international arrival hall of the Netaji Subhas Bose International Airport, Kolkata, was entrusted with the duty of checking the baggage of passengers who opted for the Red Channel.
(3.) One Mannu Yadav arrived at Calcutta from Bangkok by Flight No. IC 732. The said passenger opted for the Red Channel and his baggage was searched by the petitioner. The petitioner charged the said Mannu Yadav Customs Duty of Rs. 3,000/- which was duly paid by the said Mannu Yadav.;