The Commissioner Of Customs (General) v. Merchant And Sons

Tauseef 19-CUAPP.24.2022.doc TAUSEEF LAIQUEE FAROOQUI IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION TAUSEEF LAIQUEE FAROOQUI Date: 2023.07.06 10:20:38 +0530 CUSTOM APPEAL (CUAPP) NO.24 OF 2022 WITH INTERIM APPLICATION NO.1736 OF 2021 IN CUSTOM APPEAL (CUAPP) NO.24 OF 2022 The Commissioner of Customs (General) ...Appellant

Versus

Merchant & Sons

...Respondent

******** Mr. J. B. Mishra for the Appellant.

Mr. Jas Sanghavi a/w. S. S. Nangolkar i/by PDS Legal for the Respondent.

******** CORAM : G. S. KULKARNI, JITENDRA JAIN, J.J.

DATE : 4th JULY, 2023.

P.C.

1.

We have heard learned counsel for the Appellant and learned counsel for the Respondent.

2.

We fnd that the penalty in question has sought to be imposed on the Appellant and which has been set aside by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai in the order impugned in the present proceedings is assailed in this appeal. Considering the instructions in the circular dated 30th December 2016, issued by the Department of Revenue Central Board of Excise and Customs and as the

Tauseef 19-CUAPP.24.2022.doc amounts involved is Rs.50,000/- which is less than Rs.20,00,000/- as per instructions of Central Board of Excise & Customs dated 30th December 2016, which states that no appeal shall be fled in the High Court if the amount involved is below Rs.20,00,000/-. In view thereof, we do not entertain the present Appeal.

3.

Appeal is disposed of. No costs.

[JITENDRA JAIN, J.] [G. S. KULKARNI, J.]