Ananda Bag Tea Order Quashed by HC

Authority: Calcutta High Court (High Court at Calcutta)

Order Date: 18 September 2026

Case Overview

• Petitioner: The Ananda Bag Tea Company Limited, importer of 26,000 kg Ceylon tea (Advance Authorization dated 29‑Mar‑2019, Bill of Entry No. 3545221 dated 6‑Jun‑2019).
• Respondents: Union of India and Custom Authorities, including the Principal Commissioner of Customs (Port).
• Issue: The Principal Commissioner issued an order on 11‑Feb‑2026 converting shipping bills No. 86137324 (29‑Nov‑2019) and No. 9326743 (30‑Dec‑2019) from the Drawback scheme to the Advance Authorization scheme, rejecting the petitioner's prayer without reasons.
• Petitioner’s submissions: Reply dated 16‑Jan‑2026 with blend sheets, DEEC declaration, manufacturing dates (15‑Nov‑2019, 17‑Dec‑2019) matching export invoice; reliance on a Customs and Service Tax Appellate Tribunal judgment and Supreme Court judgment (Union of India vs. Kamlakshi Finance Corp., 1992 Supp 1 SCC 443) and Calcutta HC judgment (Artee Overseas Pvt. Ltd. vs. Union of India, 2016 ELT 470).
• Respondents’ argument: Writ petition not maintainable; alternative statutory remedy available; limited scope of Article 226.

Final Outcome

• The Court finds a prima facie case and declares the order dated 11‑Feb‑2026 perverse and unsustainable.
• The order is quashed and set aside.
• The Principal Commissioner of Customs (Port) is directed to:

1. Re‑visit the issue, consider the reply dated 16‑Jan‑2026 and documents on pages 57‑60, 65, 72.

2. Grant a personal hearing and pass a reasoned, speaking order within eight weeks of communication of this order.

3. Communicate the decision within a week thereafter and complete the entire exercise by 31 Dec 2026.

• Affidavits were not called; the allegations in the writ petition are deemed denied, though the merits are not examined.

Topics: Court Order, Customs Regulation, Tea Export‑Import