Calcutta High Court
Commissioner Of Customs (Port) vs M/S. Shree Renuka Sugars Limited on 18 February, 2026
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
OD 6
ORDER SHEET
CUSTA/61/2025
IA NO:GA/1/2025, GA/2/2025
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION
ORIGINAL SIDE
COMMISSIONER OF CUSTOMS (PORT), KOLKATA
VS
M/S. SHREE RENUKA SUGARS LIMITED
BEFORE:
The Hon'ble JUSTICE RAJARSHI BHARADWAJ
AND
The Hon'ble JUSTICE UDAY KUMAR
Date: 18th February, 2026.
Appearance:
Mr. Kaushik Dey, Adv.
Mr. K.K. Maiti, Adv.
...for the appellant
Mr. Arnab Chakraborty, Adv.
Mr. Aniket Chaudhury, Adv.
...for the respondent
The Court: We have heard learned advocates on either side.
There is a delay of 79 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 GA 1 of 2025 is allowed.
The appeal is admitted on the following substantial questions of law for
consideration.
2
“(i) Whether the imposition of penalty on the respondent under
Sections 114A and 114AA of the Customs Act, 1962 is justified or
not when the respondent has prior knowledge of the facts and
circumstances of the case of detention of their cargo and payment of
Additional Duty of Customs leviable under sub-section (5) of Section
3 of the Customs Tariff Act under Sl. No.12 of Notification
No.21/2012 Customs dtd. 17.03.2012 under protest at Kandla Port
they did not take up the issue and maintained absolute silence while
filing Bills of Entry at Kolkata Customs for self-assessment which
brought about the booking of the subject case?
(ii) Whether the present case is satisfies the “suppression/willful
mis-statement” where the respondent during the course of hearing,
has submitted that the respondent was informed by the officers that
the Finance Act, 2011 omitted product ‘sugar’ from the list of First
Schedule to the “Goods of Special Importance Act” and the necessary
notification thereof was issued in 2012 and therefore the respondent
was liable to pay Special Additional Duty (SAD) on the raw sugar
imported by them under the Customs Tariff Act, 1975?”
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
Since the respondent is represented, service of notice of appeal stands
dispensed with.
Let this matter appear along with CUSTA/55/2025 in the monthly list of
June, 2026.
IA No.GA/2/2025 is disposed of.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
B.Pal
