IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE BEFORE:

THE HON’BLE JUSTICE OM NARAYAN RAI WPO 679 OF 2025 SUDIPTA BOSE VS.

UNION OF INDIA & ORS.

For the Petitioner : Ms. Micky Chowdhary, Adv.

Mr. B.N. Pal, Adv.

For the Respondents : Ms. Manasi Mukherjee, Adv.

Ms. Ekta Sinha, Adv.

Hearing Concluded on : 26.02.2026 Judgment on : 27.04.2026 Om Narayan Rai, J.:-

1. This writ petition under Article 226 of the Constitution of India assails an order in original dated July 22, 2025 passed by the Additional Commissioner of Customs (Export), Kolkata Customs (Port) Commissionerate whereby penalty to the tune of Rs.50 lakh (Rupees Fifty lakh) has been imposed upon the petitioner under Section 114(iii) of the Customs Act, 1962 (hereafter “the 1962 Act”).

FACTS OF THE CASE:

2. The relevant facts are as follows:-

a) One M/s KSH International, (hereafter “the exporter”) filed five Shipping Bills bearing Nos. 6946049, 6946061, 6946065, 6946071 & 6946075 all dated 23.01.2024 (hereafter “the said shipping bills”), through their authorised Custom Broker M/s Bose Enterprise, whereof the petitioner is a proprietor for exporting goods declared by the exporter as energy drinks. The sai