[Cites 0, Cited by 0]
Calcutta High Court
Commissioner Of Customs (Ap And Admn) vs Ms Jayashree Tea And Industries Limited on 19 March, 2026
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
1
OD - 10
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Customs]
ORIGINAL SIDE
CUSTA/27/2026
IA NO: GA/1/2026
COMMISSIONER OF CUSTOMS (AP AND ADMN)
VS
MS JAYASHREE TEA AND INDUSTRIES LIMITED
BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 19th March, 2026
Appearance :
Mr. Bhaskar Prasad Banerjee, Adv.
Mr. K.K. Maiti, Adv.
...for appellant.
The Court : Affidavit of service filed today in Court be kept with the record.
Learned counsel for the appellant appears but no one appears on behalf of the
respondent.
Heard the learned counsel for the appellant.
The appeal is admitted on the following substantial questions of law:
"(i) Whether the Learned Tribunal's order is sustainable in fact and law, in violation of
natural justice and perverse, when the Learned Tribunal did not consider and/or deal
with the STPI Kolkata vide communication dated 05.09.2024, which clarified that the
original LOP issued on 12.02.2002 was valid only up to 11.02.2007 and had not been
extended beyond that date and also communication dated 10.08.2015, which informed
that in the IMSC meeting held on 10.07.2015, it rejected the renewal of LoP of the
Respondent and further communication dated 22.08.2024, wherein the STPI further
reiterated that the proposal for consideration of extension of LoP of Jayashree Infotech
Consultants was rejected?
(ii) Whether the Learned Tribunal's order is sustainable in fact and law, in violation of
natural justice since the said order of the Learned Tribunal is in complete disregard to
the solemn directions dated January 10, 2025 of the Hon'ble High Court when the
Hon'ble High Court had specifically remanded the matter to the Learned Tribunal for
fresh examination of documents and for recording a clear factual finding regarding the
validity of the LoP but the Learned Tribunal verified only the genuineness of the STPI
Director's letter dated 12.03.2010 but failing to comply with the various directions of the
Hon'ble High Court as to whether the LoP has actually be extended or not and as such
the order of the Learned Tribunal cannot be sustained?
(iii) Whether the findings made in the order dated 28.07.2025 passed by the Learned
Tribunal to the effect "Coming to the fact that as an order for extension of LOP for
another 5 years from 05.05.2008 been placed on record and the said renewal has been
found to be genuine" is perverse and contrary to the records and without proper
reasoning and in violation of natural justice, when there is no reasoning and basis with
regard to the conclusion arrived at by the Learned Tribunal?"
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.
Settlement of index and all other formalities are dispensed with.
Since the respondent is not represented, service of notice of appeal shall be
served upon themA.
Let this matter appear after twelve weeks.
GA/1/2026 stands disposed of.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
sd/
