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Calcutta HC Granted Bail After Limited Custodial Probe in Customs Act Case

Case Law Details

TaxGuru Citation
2026 taxguru.in 1939
Case Name
In re Rahul Kumar (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
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In re Rahul Kumar (Calcutta High Court)

The Calcutta High Court granted bail to the petitioner in a case arising under the Customs Act after permitting a short period of further custodial investigation. The petitioner was arrested on 27.11.2025 and had remained in custody since then. He contended that he was falsely implicated and that there was insufficient material connecting him with the alleged offence, while the investigating authorities were seeking continued detention without adequate justification.

The Directorate of Revenue Intelligence (DRI) opposed the bail plea, relying on documents collected during investigation and alleging misdeclaration of seized goods. It was also submitted that another accused had been arrested on 01.01.2026 and that joint interrogation of both accused persons was necessary to ascertain the truth. The investigating agency placed the relevant records before the Court to support its request.

The Court considered the statement of the petitioner recorded under Section 108 of the Customs Act and observed that, even assuming the statement to be correct in its entirety, further custodial detention beyond joint interrogation was not warranted. Taking into account the period already spent in custody and the need for limited further investigation, the Court granted the investigating agency ten additional days to conduct checks, cross-checks, and other official investigative activities.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,002

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