Commissioner Of Customs v. Mr. Chamkesh Sadh

$~7-8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 51/2017 & CM APPL. 34344/2017 COMMISSIONER OF CUSTOMS ..... Appellant versus MR. CHAMKESH SADH ..... Respondent + CUSAA 52/2017 & CM APPL. 34406/2017 COMMISSSIONER OF CUSTOMS ..... Appellant versus RAKESH SADH ..... Respondent Present :

Mr. Sameer Jain, Standing Counsel with Mr. Love Kumar Gupta, Adv. for the appellants.

Mr. Tarun Gulati, Mr. Shashi Mathews, Mr. Vasu Nigam, Ms.Rachana Yadav & Mr. Tarun Chawla, Advs. for the respondents.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 05.09.2018 At the outset, this Court notices that tax effect in each of these appeals is only `50,000/- which is far below the prescribed limit (`50 Lakhs) in terms of the notification/circular of Central Board of Indirect Tax (CBIT) dated 11.07.2018. These appeals are therefore, dismissed for low tax effect.

S. RAVINDRA BHAT, J A. K. CHAWLA, J SEPTEMBER 05, 2018/rc