Principal Commissioner Of Customs ... vs M/S Zeniak Innovation India Limited
2026 Latest Caselaw 2083 Cal/2

Calcutta High Court

Principal Commissioner Of Customs ... vs M/S Zeniak Innovation India Limited on 19 March, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                                  1


OD - 7
                            IN THE HIGH COURT AT CALCUTTA
                               Special Jurisdiction [Customs]

                                       ORIGINAL SIDE
                                         CUSTA/23/2026
                                  IA NO: GA/1/2026, GA/2/2026
                   PRINCIPAL COMMISSIONER OF CUSTOMS (AIRPORT AND ADMN.)
                                               VS
                              M/S ZENIAK INNOVATION INDIA LIMITED

BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                     And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 19th March, 2026
                                                                                Appearance :
                                                                  Mr. Vipul Kundalia, Sr. Adv.
                                                                        Mr. Anurag Roy, Adv.
                                                                              ...for appellant.

                                                                  Mr.Arnab Chakraborty, Adv.
                                                                   Mr.Aniket Chaudhury,Adv.
                                                                            ...for respondent.

The Court : There is a delay of 10 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 is allowed.

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

Heard the learned counsel for the respective parties.

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

"i) Whether the Learned Tribunal committed substantial error in law in not appreciating that the importer was barred from claiming refund for self-assessed Bills of Entries without modifying the assessments through the appellate process?

ii) Whether the Learned Tribunal committed substantial error in law in not appreciating that the Hon'ble Supreme Court has held that prior to claiming

refund for duty paid in excess, the assessee must modify the assessment of duty through the appellate process?

iii) Whether the Learned Tribunal committed substantial error in law in holding that the decision of the Hon'ble Supreme Court in ITC Limited v.

Commissioner of Central Excise, Kolkata IV reported at 2019 (368) ELT 216 was not applicable in this instant case on the purported ground that the orders passed by the adjudicating authority sanctioning the refund were prior to the date of judgment?

iv) Whether the Learned Tribunal's order is completely erroneous and perverse, since it is a settled principle of law that the "judgment of the Court will always be retrospective in nature unless the judgment itself specifically states that the judgment will operate prospectively?"

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 represented, service of notice of appeal stands dispensed

with.

Let this matter appear after twelve weeks.

GA/2/2026 stands disposed of.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) sd/