Commissioner Of Customs, Ludhiana v. M/S M.K. International

CUSAP No.4 of 2018 (O&M) {1}

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH CUSAP No.4 of 2018 (O&M) Date of decision:21.09.2018 Commissioner of Customs, Custom Commissionerate, Ludhiana ... Appellant Vs.

M/s M.K.International ... Respondent

CORAM:

HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. T.K.Joshi, Advocate for the appellant.

Mr. Jagmohan Bansal, Advocate for the respondent.

Rajesh Bindal, J.

This is an appeal against the order dated 04.04.2016 passed by the Customs, Excise & Services Tax Appellate Tribunal, Chandigarh Bench (for short 'the Tribunal') in Appeal No.C/529/2007. Learned counsel for the appellant submitted that in the present appeal the amount involved is `7,10,870/-. In terms of the Instructions issued by the Central Board of Excise & Customs dated 30.12.2016, the monetary limit fixed for filing appeals in the High Court stands raised to `20 lakhs, which is applicable even in pending cases, he may be permitted to withdraw the present appeal.

SAVITA KADIAN 2018.09.27 13:06 I attest to the accuracy and integrity of this document High Court Chandigarh

CUSAP No.4 of 2018 (O&M) {2} As the amount of tax involved in the present appeal is less than `20 lakhs, the same is permitted to be withdrawn. However, it is made clear that withdrawal of the present appeal will not be taken as upholding the order passed by the Tribunal. The legal issues raised therein are left open to be considered in an appropriate case. (Rajesh Bindal) Judge (Amit Rawal) Judge 21.09.2018 savita Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No SAVITA KADIAN 2018.09.27 13:06 I attest to the accuracy and integrity of this document High Court Chandigarh