Commissioner Of Customs v. M/S Adinath Textiles Ltd

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH 2024:PHHC:019994-DB CUSAP-19-2020 (O&M) Date of Decision: 13.02.2024 Commissioner of Customs, Ludhiana . . . . Appellant Vs.

M/s Adinath Textiles Ltd.

. . . . Respondent **** CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA ****

Present:

Mr. Sourabh Goel, Advocate Ms. Shivani Sahni, Advocate Ms. Geetika Sharma, Advocate, for the appellant. **** SANJEEV PRAKASH SHARMA, J.(Oral)

1. In terms of the Instructions dated 02.11.2023 issued by CBIC whereby the limit for entertaining appeal before the High Court is Rs.1 Crore and above, the present appeal is held to be not maintainable as the tax liability in the present case is only of Rs.10,00,000/-.

2. However, the set of law shall be examined in appropriate case.

3. Appeal stands dismissed accordingly.

4. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE February 13, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.02.14 14:16 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD