Commissioner Of Customs (Preventive) vs Shri Vijay Biyani
2026 Latest Caselaw 2736 Cal/2

Calcutta High Court

Commissioner Of Customs (Preventive) vs Shri Vijay Biyani on 7 April, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 11 to 13 & 15
                             ORDER SHEET
                    IN THE HIGH COURT AT CALCUTTA
                   SPECIAL JURISDICTION (INCOME TAX)
                             ORIGINAL SIDE


                             CUSTA/81/2025
                      IA NO: GA/1/2025, GA/2/2026

               COMMISSIONER OF CUSTOMS (PREVENTIVE)
                                   VS
              SHRI VIJAY BIYANI, MANAGING DIRECTOR, M/S.
                      FUTURE ENTERPRISES LIMITED

                                 AND

                             CUSTA/82/2025
                      IA NO: GA/1/2025, GA/2/2026

              COMMISSIONER OF CUSTOMS (PREVENTIVE)
                                 VS
          SHRI RAKESH BIYANI, DIRECTOR M/S. FUTURE GROUP

                                 AND

                             CUSTA/83/2025
                      IA NO: GA/1/2025, GA/2/2026

               COMMISSIONER OF CUSTOMS (PREVENTIVE)
                                VS
                      SHRI BHAGCHAND BASER

                                 AND

                             CUSTA/85/2025
                      IA NO: GA/1/2025, GA/2/2026

               COMMISSIONER OF CUSTOMS (PREVENTIVE)
                                VS
                     SHRI DINESH MAHESHWARI
                                           2


      BEFORE:
      The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                          AND
      The Hon'ble JUSTICE UDAY KUMAR
      Date: 7th April, 2026.

                                                                          Appearance:
                                                            Mr. Tapan Bhanja, Adv.
                                                        Mr. Gourab Karmakar, Adv.
                                                                . . .for the appellant.

                                                           Mr.Rudrajit Sarkar, Adv.
                                                            Mr. Dhrub Surana, Adv.
                                                      Mr. Nilotpal Chowdhury, Adv.
                                                              Mr. Rajib Mullick, Adv.
                                                        Ms. Muskan Agarwal, Adv.
                                                             . . .for the respondents.

The Court: Heard learned counsel appearing for either of the parties.

There is a delay of 118 days in filing the above appeals. We are satisfied

with the explanation offered for not preferring the appeals within time.

Therefore, the delay is condoned. The applications, all being GA/1/2025 filed in

the above appeals are allowed.

Let these matters again appear in the list along with CUSTA/99/2024,

CUSTA/101/2024, CUSTA/102/2024 and CUSTA/103/2024 on 4 th May, 2026.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) Sp/