High Court of DelhiCUS.A.C./14/2006

Commissioner Of Customs v. Pawan Kumar Sharma & ORS

2017-03-17Hon'Ble Mr. Justice Anil Kumar,Hon'Ble Mr. Justice Sudershan Kumar Misra1 pages

$~28 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ CUS.A.C. 14/2006 COMMISSIONER OF CUSTOMS ..... Petitioner Through: Mr. Amit Bansal and Mr. Akhil Kulshrestha, Advs.

versus PAWAN KUMAR SHARMA & ANR.

..... Respondents Through

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 17.03.2017 CM No. 10687/2017 (for withdrawal of petition) This is an application seeking withdrawal of the petition. For the reasons stated the application is allowed. The matter is taken up for hearing.

CUS.A.C. 14/2006 The appeal by the Revenue is not maintainable by reason of circular no. F. No. 390/Misc./163/2010-JC dated 17.12.2015, which is indicated, that in the High Courts the appeals can be preferred by the Revenue against orders of the CESTAT if the tax effect is more than Rs. 15 lacs. In the present case the tax effect is below that amount. Consequently, the appeal is dismissed as not maintainable. S. RAVINDRA BHAT, J NAJMI WAZIRI, J MARCH 17, 2017/kk