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 checkpoint. Despite production of documents, the Inspector of Customs seized the goods and vehicle under Section 110(1) of the Customs Act, 1962, alleging foreign origin without recording any explicit “reason to believe.” The driver was detained, his phone seized, and subsequent summons were issued to the godown in-charge.
The appellant alleged lack of jurisdiction, absence of recorded “reason to believe,” and malafides including allegations of corruption and extortion. A writ petition (W.P.O. No. 373 of 2025) was dismissed by a Learned Single Judge on August 7, 2025, who held that the investigation was ongoing and that contemporaneous circumstances—such as interception near the Indo-Bangladesh border, route deviation from the Kolkata-Delhi route, and the driver’s statement of local purchase—supported the officer’s prima facie opinion. The Single Judge declined interference at the investigation stage.
