M/S. R. K. Impex And Co. (India) vs Commissioner Of Customs (Port) on 16 February, 2026

Calcutta High Court

M/S. R. K. Impex And Co. (India) vs Commissioner Of Customs (Port) on 16 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 12, 13 & 14



                          ORDER SHEET

                  IN THE HIGH COURT AT CALCUTTA
                       SPECIAL JURISDICTION
                           ORIGINAL SIDE

                          CUSTA/46/2025
                         IA NO: GA/1/2025

                  M/S. R. K. IMPEX AND CO. (INDIA)
                                 VS
             COMMISSIONER OF CUSTOMS (PORT), KOLKATA

                          CUSTA/47/2025
                         IA NO: GA/1/2025

                       R. K. IMPEX PVT. LTD.
                                 VS
             COMMISSIONER OF CUSTOMS (PORT), KOLKATA

                          CUSTA/48/2025
                         IA NO:GA/1/2025

                  JIRAWALA EXPORT PRIVATE LTD.
                               VS
             COMMISSIONER OF CUSTOMS (PORT), KOLKATA



  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 16th February, 2026.



                                                                  Appearance:
                                            Mr. Abhratosh Majumdar, Sr. Adv.
                                                   Mr. Indranil Banerjee, Adv.
                                                        Mr. Nikunj Berlia, Adv.
                                            2


                                                               Mrs. Urvashi Jain, Adv.
                                                                    ...for the appellant


      The Court: We have heard learned advocates appearing for the appellant.

      The appeals are admitted on the following substantial questions of law for

consideration.

            "A. Whether on a true and proper construction of the provisions

            contained in Section 149 read with Section 154 and Section 17 of the

            Customs Act, 1962, the appellant, being an importer, would be

            precluded from amending a bill of entry for home consumption to

            incorporate its entitlement to the benefit of exemption notification,

            and appeal under Section 128 would be the only remedy ?

            B.   Whether,   simply     because   the   appellant   had   applied   for

            amendment of its documents under Section 149 of the Customs Act

            at a later stage, it was open to the respondent-revenue to reject such

request for amendment especially when the said amendment related

to exemption under notification No.30/2004-CX dated July 9, 2004

was otherwise allowable and the requisite documentary evidences

were already in existence ?”

The appellant shall file requisite number of informal paper books prepared

out of Court including therein all relevant materials used before the learned

Court below within ten weeks from date and serve copies thereof upon the

learned advocate for the respondent.

Settlement of index and all other formalities are dispensed with.
3

Let these applications appear in the monthly list of June, 2026.

The applications, all being IA No.GA/1/2025 filed in all the appeals are

disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal