Commissioner Of Customs Preventive vs M/S Raymond Apparel Limited
2025 Latest Caselaw 1551 Cal/2

Calcutta High Court

Commissioner Of Customs Preventive vs M/S Raymond Apparel Limited on 20 August, 2025

Author: T.S. Sivagnanam

Bench: T.S Sivagnanam

OD-2

                            IN THE HIGH COURT AT CALCUTTA
                           SPECIAL JURISDICTION [CUSTOMS]
                                     ORIGINAL SIDE

                                  CUSTA/2/2025
                 COMMISSIONER OF CUSTOMS PREVENTIVE, KOLKATA
                                       VS
                         M/S RAYMOND APPAREL LIMITED

BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
              -A N D-
HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
DATE : 20th August, 2025.
                                                                                        Appearance :
                                                                Mr. Uday Shankar Bhattacharyya, Adv.
                                                                Mr. Tapan Bhanja, Adv. ...for appellant.

                                                         Mr. Shavit Betal, Adv.(VC) ...for respondent.

The Court :- This matter has been listed under the caption "To Be Mentioned"

pointing out an inadvertent mistake which has occured in the last paragraph of the

judgment and order dated 2.8.2025, which reads as follows :

"The revenue is directed to effect refund in favour of the respondent together with interest as ordered within a period of three days from the date of receipt of the server copy of this order".

It is to be noted that the revenue has already effected the refund but what has

to be now refunded is only the interest component. Therefore, the above paragraph

shall be substituted by the following paragraph.

"The revenue is directed to effect the payment of interest in favour

of the respondent within a period of six weeks from the date of receipt of

the server copy of this order".

This order shall form part of the order dated 2.8.2025.

(T.S. SIVAGNANAM, CJ)

(CHAITALI CHATTERJEE (DAS), J.) SM/pkd