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

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

July 10, 2026

The Calcutta High Court set aside cognizance and non-bailable warrants in a Customs Act case, citing the requirement for a pre-cognizance hearing under Section 223 BNSS.

Customs Cognizance and Non-Bailable Warrants Set Aside

The Calcutta High Court has delivered a significant judgment by setting aside both cognizance and the issuance of non-bailable warrants (NBWs) against respondents in a case involving the Customs Act. The court held that a pre-cognizance hearing is mandated under Section 223 of the BNSS, which was not conducted, invalidating the cognizance taken by the lower court.

This decision emphasizes the importance of due process in legal proceedings under customs law, particularly the necessity for pre-cognizance hearings before charges can be formally recognized. The ruling highlights the courts’ commitment to upholding procedural safeguards to prevent unjust legal actions against individuals and entities.

For legal practitioners, this ruling serves as a reminder of the critical importance of procedural adherence in customs matters. It reinforces the rights of individuals subject to customs enforcement to have access to proper legal processes before facing criminal charges, which may affect future enforcement practices.

Citations

  • Calcutta HC (2026) 1 CALLR 234
Practice Areas:criminaltax