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Case Name : Biswajit Roy Bir Vs Union of India & Ors (Calcutta High Court)
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Biswajit Roy Bir Vs Union of India & Ors (Calcutta High Court)

The appellant, M/s Biswajit Traders, a proprietorship engaged in trading indigenous areca/betel nuts, challenged the seizure of its goods and vehicle by Customs authorities during domestic transit from Kolkata to New Delhi. On April 4, 2025, the appellant issued a valid tax invoice and e-Way Bill for supply of 17,780 kg of betel nuts to a registered buyer in New Delhi. The consignment was intercepted on April 5, 2025, at Chikanpara in North 24-Parganas, West Bengal—an inland location not notified as a customs chec

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