IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

(Original Side)

Reserved on : 06.01.2026. Pronounced on : 15 .01.2026

APOT 262 OF 2025

With

IA No. GA 1 of 2025

BISWAJIT ROY BIR

...Appellant

-Vs-

UNION OF INDIA & ORS.

...Respondents

Present:-

Mr. Mainak Bose, Sr. Adv. Mr. Akshat Agarwal, Adv.

Mr. Piyal Gupta, Adv.

Ms. Doyel Dey, Adv.

…for the appellant

Mr. Samarjit Roy Chaudhury, Adv.

Ms. Rama Chakraborty, Adv.

….. for the Union of India

Mr. Kaushik Dey, Adv.

Mr. Tapan Bhanja, Adv.

….. for the Customs Authority

Coram: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ,

And

THE HON’BLE JUSTICE UDAY KUMAR

Rajarshi Bharadwaj, J:

1. The facts in a nutshell are that the appellant/petitioner, M/s Biswajit Traders, a proprietorship concern with GSTIN 19FRGPB5487N2ZO, engages in trading areca nuts/betel nuts sourced from indigenous Indian farmers and registered suppliers. On April 04, 2025, it issued Tax Invoice No. BT/25- 26/002 and e-Way Bill No. 821516556676 for supplying 17,780 kgs of betel nuts to one M/s Podder Agro (GSTIN 07AXUPP6136D1Z4) in New Delhi. The consignment loaded onto goods vehicle NL01AB2625 for domestic transit from Kolkata to New Delhi.

2. On April 05, 2025, respondent no. 5 being the Inspecto