The Commissioner Of Customs (Import) , Mumbai v. Apar Industries , Mumbai

by SNEHA ABHAY DIXIT Date:

2022.11.10 14:51:17 +0530 SNEHA ABHAY DIXIT

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.19 OF 2010 ALONG WITH CUSTOMS APPEAL NO.20 OF 2010 The Commissioner of Customs (Import), Mumbai .. Appellant Vs.

Apar Industries, Mumbai .. Respondent Mr. D.B. Deshmukh, with Ms. Sangeeta Yadav, for the Appellant. Mr. Hormaz Daruwalla, with Ms. Bhairavi Pathak, i/by I.R. Joshi & Co., for the Respondent.

CORAM : DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES, J.J.

TH NOVEMBER, 2022.

DATE : 9 P.C. :

1.

The demand in both these Appeals is to the tune of Rs.13,40,195/-, which is less than the threshold limit of Rs.1 crore prescribed by the Central Board of Indirect Taxes & Customs (Judicial Cell), Department of Revenue, Ministry of Finance, New Delhi vide "Instruction" dated 22 nd August 2019 (F.No.390/Misc/116/2017-JC), which envisages withdrawal of such Appeals which are below the limit prescribed.

2.

Be that as it may, both the Appeals are disposed of in terms of the aforementioned "Instruction" (F.No.390/Misc/116/2017-JC), dated 22 nd 1/2 215 & 216-CUAPP-19-2010 & 20-2010.doc Dixit

August 2019, issued by Central Board of Indirect Taxes & Customs (Judicial Cell).

3.

However, we observe that in case the Revenue finds for some reason that these Appeals were not supposed to have been withdrawn in the light of the aforesaid "Instruction" dated 22 nd August 2019, it would be open to the Revenue to file an application seeking restoration of both these Appeals, to be decided on its own merits.

[ VALMIKI SA MENEZES, J. ] [ DHIRAJ SINGH THAKUR, J. ] 2/2 215 & 216-CUAPP-19-2010 & 20-2010.doc Dixit