Form No. J(2)

Item No. DL/14 ARPAN – A.R. (CT)

IN THE HIGH COURT AT CALCUTTA In the Circuit Bench at Jalpaiguri Constitutional Writ Jurisdiction (Appellate Side)

W.P.A. NO. 596 OF 2025 MD. TASHIN SHAH Vs.

THE CHIEF COMMISSIONER OF CUSTOMS & OTHERS BEFORE: THE HON’BLE JUSTICE SAUGATA BHATTACHARYYA For the Petitioner : Mr. Bikramaditya Ghosh, Adv.

Mr. Ved Rai, Adv.

Mr. Mayank Bhandari, Adv.

Mr. Vivek Saha, Adv.

Mr. Binayak Bandhopadhyay, Adv.

For the Respondents : Mr. Ratan Banik, Adv.

Mr. Spandan Dutta, Adv.

Hearing concluded on : 17.02.2026 Judgment On : 17.02.2026 SAUGATA BHATTACHARYYA, J.:

1. M atter is heard in presence of the learned advocates representing the petitioner and the Customs authority.

2. In terms of the order dated 13th January, 2026 passed by a Co-ordinate Bench, which was corrected vide order dated 15th January, 2026, order passed by Assistant Commissioner, Naxalbari Customs Division dated 9^th February, 2026 is filed today on behalf of the Customs authority and same is taken on record.

3. Learned advocate representing the petitioner submits that vide order dated 9th February, 2026 passed by Assistant Commissioner in terms of the judgment dated 14^th March, 2023 passed by the Ho