Shri Santosh Kumar Prasad vs Commissioner Of Customs (Port) Kolkata
2026 Latest Caselaw 1007 Cal/2

Calcutta High Court

Shri Santosh Kumar Prasad vs Commissioner Of Customs (Port) Kolkata on 16 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 7


                                ORDER SHEET
                               CUSTA/42/2025
                              IA NO:GA/1/2026
                      IN THE HIGH COURT AT CALCUTTA
                           SPECIAL JURISDICTION
                               ORIGINAL SIDE

                      SHRI SANTOSH KUMAR PRASAD
                                  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. Pratik Samajpati, Adv.
                                                         Ms. Oindrila Ghosal, Adv.
                                                                 ...for the appellant

                                                        Mr. Vipul Kundalia, Sr. Adv.
                                                            Ms. Sretapa Sinha, Adv.
                                                          Mr. Anindya Kanan, Adv.
                                                                ...for the respondent

The Court: We have heard learned advocates on either side.

The appeal is admitted on the following substantial questions of law for

consideration.

"A. Whether penalty be imposed on the Petitioner when admittedly

ownership of the seized goods belongs to some other person in as

much as the same was recorded by the Learned Tribunal in its

impugned order?

B. Whether penalty be imposed on the person who is not an actual

beneficiary in as much as the Learned Tribunal erred in failing to

appreciate that the Petitioner had acted upon the instruction of one

Sri Bhimendra Kumar Goyal and one Rajesh Bhai without being

aware of the facts that the consignment is liable to be confiscated? "

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.

Since the respondent is represented, service of notice of appeal stands

dispensed with.

Let this matter appear in the monthly list of June, 2026.

IA No.GA/1/2026 is disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal