Form No.J(2)

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

Present :

The Hon’ble Justice Raja Basu Chowdhury

WPA 6525 of 2025

Phonex Logistics Pvt. Ltd.

versus

Union of India & Ors.

For the petitioner : Mr. Chirag Shetty

Ms. Shreya Mundhra

For the CGST Authority : Mr. Ahok Kumar Chakraborti, Ld. ASG

Ms. Rashmi Bothra

For the Customs : Ms. Manasi Mukherjee Authorities Mr. Bijitesh Mukherjee

Heard on : 29.10.2025. Judgment on : 29.10.2025

Raja Basu Chowdhury, J (Oral):

1. By consent of the parties the matter is taken up for final

consideration on the basis of the available records.

2. The instant writ petition has been filed, inter alia, not only

challenging Regulation 5(2) and 6(1)(o) of Handling of Cargo in Customs Area Regulations, 2009 (hereinafter referred to as the “said Regulation”) as being ultra vires the Customs Act, 1962 (hereinafter referred to as the “said Act”) but also seeking for a specific direction upon the respondents to refund the amount paid

by the petitioner on account of cost recovery charges, by claiming an exemption from payment of cost recovery charges.

3. Mr. Shetty, learned advocate representing the petitioner after arguing the matter for some t