M/S Northeast Arecanut Industries v. Pasang Doma Bhutia Assistant Commissioner Customs Dinhata Customs Division Cooch Behar

02.09.2025 Item No.14 PG/KS Ct. No.1 C.P.A.N. 243 of 2025 In F.M.A. 663 of 2024 M/s. Northwest Arecanut Industries

Versus

Pasang Doma Bhutia The Assistant Commissioner, Customs, Dinhata Customs Division Mr. Tapas Bhattacharya Mr. Shibendranath Chattopadhyay Mr. Abhirup Bhattacharya .......for the applicant

1. The order and direction issued by this Court has been complied with but belatedly. It is well open to this Court to initiate appropriate action for contempt. Nonetheless, since we find that there is no willful disobedience, no action is required to be taken.

2. The Additional Commissioner of Customs (Preventive), Commissionerate of Customs (P), WB has passed an order dated 24th July, 2025.

3. If the applicant is aggrieved, it can prefer an appeal to the Commissioner (Appeals) of Customs, Kolkata. If the appeal is filed before the Commissioner (Appeals) of Customs, Kolkata within 15 days from the date of receipt of server copy of this order, the appeal shall be entertained without rejecting the same on the ground of limitation.

4. With the aforesaid directions, the contempt application stands disposed of.

5. No costs.

6. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

(T.S SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)