https://www.taxtmi.com/caselaws?id=793211 Transit cargo destined for Nepal was alleged to have been detained on the basis of a packing error claim, a pending investigation, and an allegation of prohibited goods, with the petitioner relying on Section 53 of the Customs Act, 1962 and Clause 5A(i) of the Memorandum to the Protocol of the Treaty of Transit. The Calcutta HC noted a prima facie grievance but declined to examine the merits at that stage because the investigation was ongoing and the allegations were serious. Applying natural justice, it directed the petitioner to make a fresh representation and required the competent authority to pass a reasoned order after hearing all concerned. en-us Tue, 09 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793211 Transit cargo destined for Nepal was alleged to have been detained on the basis of a packing error claim, a pending investigation, and an allegation of prohibited goods, with the petitioner relying on Section 53 of the Customs Act, 1962 and Clause 5A(i) of the Memorandum to the Protocol of the Treaty of Transit. The Calcutta HC noted a prima facie grievance but declined to examine the merits at that stage because the investigation was ongoing and the allegations were serious. Applying natural justice, it directed the petitioner to make a fresh representation and required the competent authority to pass a reasoned order after hearing all concerned. Case-Laws Customs Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793211