Calcutta High Court
Commissioner Of Customs (Prev.) vs Shri Atu Datta on 21 April, 2026
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
1
OD - 6
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Customs]
ORIGINAL SIDE
CUSTA/57/2025
IA NO: GA/1/2025, GA/2/2025
COMMISSIONER OF CUSTOMS (PREV.), KOLKATA
VS
SHRI ATU DATTA
BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 21st April, 2026
Appearance :
Mr. Kaushik Dey, Adv.
Ms. Sretapa Sinha, Adv.
....for appellant.
Mr. S. Bhattacharya, Adv.
...for respondent.
The Court : There is a delay of 16 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 IA NO: GA/1/2025 is allowed.
Heard learned counsel appearing for the respective parties.
The appeal is admitted on the following substantial questions of law :
“(i) Whether the learned Tribunal erred in law by not appreciating that the burden of
proof is on the respondent to establish licit transactions regarding the gold; but in the
instant case, the respondent has reasonably failed to discharge its statutory burden of
proof, thereby making the gold in question liable for confiscation?
(b) Whether the Learned Tribunal committed an error of law in failing to consider
that the seizure of gold ornaments without supporting documents, coupled with the
2categorical denial of vouchers by the carrier Shri Atu Dutta, constituted strong and
cogent circumstantial evidence of smuggling under Section 123 of the Customs Act,
1962?”
The appellant is directed to file requisite number of informal paper books
prepared out of court enclosing therein all relevant papers and documents used before
the learned trial court within 10 (ten) weeks from date by serving copies thereof to the
learned Advocate for the respondent. Leave is granted to the respondent/assessee to
file supplementary affidavit in the form of paper book, if required, in the meantime.
Settlement of index and all other formalities are dispensed with.
Since the respondent is represented, service of notice of appeal stands dispensed
with.
Let this matter appear in the Monthly List of July 2026.
GA/2/2025 stands disposed of.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
sd/
