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Customs Cognizance and NBWs Set Aside for No Section 223 BNSS Hearing: Calcutta HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 8122
Case Name
Vipul Harish Thakkar & Ors. Vs State of West Bengal & Anr. (Calcutta High Court)
Date of Judgement/Order
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Vipul Harish Thakkar & Ors. Vs State of West Bengal & Anr. (Calcutta High Court)

The Calcutta High Court allowed a revision petition challenging an order of the Chief Judicial Magistrate, Calcutta, who had taken cognizance of offences under Sections 135(1)(a)(i)(A) and 135(1)(b)(i)(A) of the Customs Act, 1962 and issued non-bailable warrants (NBWs) against the petitioners on the very first date of hearing. The High Court held that the Magistrate ought not to have issued NBWs at the initial stage and had erred in taking cognizance without first granting the petitioners an opportunity of hearing as required under Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The Court found support for this view in the decision in Parvinder Singh v. Directorate of Enforcement (2026 SCC OnLine SC 903). Accordingly, the impugned order dated 5 November 2024 was set aside. The Magistrate was directed not to take cognizance of the alleged offences without first affording the petitioners an opportunity of hearing.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

The petitioners challenge the order dated November 5, 2024, passed by the Learned Chief Judicial Magistrate, Calcutta, in Misc. Case No. 94 of 2023 arising out of CS/204070/2024.

It appears that the complaint was instituted under Sections 135(1)(a)(i)(A) and 135(1)(b)(i)(A) of The Customs Act, 1962. By the impugned order, the Learned Magistrate, on the very first date of hearing, took cognizance of the alleged offences and issued non-bailable warrants against the petitioners.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,481

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