Commissioner Of Coustoms, Ludhiana v. M/S Wire Concepts

Customs Appeal No. 68 of 2018 (O&M) -1IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Customs Appeal No. 68 of 2018 (O&M) Date of Decision: 26.9.2019 Commissioner of Customs, Ludhiaa .......Appellant Vs.

M/s Wire Concepts, Ludhiana .......Respondent

CORAM:

HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL

Present:

Mr. Puneet Pali, Advocate for the appellant.

***** AJAY TEWARI , J. (ORAL) CM-26254-CII-2018 This is an application for condonation of delay of 70 days in refiling the present appeal. For the reasons stated in the application, the same is allowed. Delay of 70 days in re-filing the appeal is condoned. Customs Appeal No. 68 of 2018 1.

Learned counsel for the appellant states that since the tax effect involved is less than the monetary limit as prescribed in letter bearing number F.No. 390/Misc./116/2017-JC dated 22.08.2019 issued by the Central Board of Indirect Taxes and customs, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2.

Dismissed as withdrawn with liberty as prayed for. GURPREET SINGH 2019.10.04 14:24 I attest to the accuracy and authenticity of this document chandigarh

Customs Appeal No. 68 of 2018 (O&M) -23.

Since the main case has been dismissed, the pending application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 26, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.04 14:24 I attest to the accuracy and authenticity of this document chandigarh