OD-11 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [CUSTOMS]

ORIGINAL SIDE CUSTA/5/2025 IA NO: GA/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 : 2nd August, 2025.

Appearance :

Mr. Uday Shankar Bhattacharyya, Adv. Mr. Tapan Bhanja, Adv. …for appellant.

Mr. Rahul Tangri, Adv.

Mr. Shavit Betal, Adv. …for respondent.

The Court :- This appeal filed by the revenue is directed against the order dated 2.5.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) in CUSTA/75201/2023.

The revenue has raised the following substantial questions of law for consideration:

“a. whether the refund application was required to be made within one year from the judgment and order of the Hon’ble Supreme Court of India in the case of M/s. SRF vs. Commissioner of Customs Chennai as per provision of sub-section 1B(b) of section 27 of the Customs Act, 1962?

respondent is time barred and liable to be rejected?

learned Tribunal is contrary to the provision of section 27 of the Customs Act, 1962 and also not sustainable in v