Commissioner Of Customs (Port), Kolkata v. Shri Mayur G.Desai Proprietor Of Perfect Cardamon And Spices Marketing Company Limited

OD 6 ORDER SHEET

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION ORIGINAL SIDE CUSTA/7/2024 IA NO: GA/1/2024 COMMISSIONER OF CUSTOMS (PORT), KOLKATA VS.

SHRI MAYUR G. DESAI, PROPRIETOR OF PERFECT CARDAMON AND SPICES MARKETING COMPANY LIMITED BEFORE :

THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON'BLE JUSTICE UDAY KUMAR Date : 18th November, 2025 Appearance :

Mr. Kaushik Dey, Adv.

Ms. Aishwarya Rajyashree, Adv.

...for the appellant Mr. Arijit Chakraborti, Adv.

Mr. Nilotpal Chowdhury, Adv.

...for respondent The Court : Learned Counsel appearing for the Customs Department submits that the amount of duty and penalty involved in this matter is less than Rs.1 Crore and as such, as per Circular dated 17.8.2011, the amount is much below the threshold limit prescribed in such Circular. For such reason the Customs department cannot pursue this appeal.

As the appellant does not wish to proceed with the matter, the appeal, CUSTA/7/2024, is dismissed.

The application, IA NO: GA/1/2024, also stands dismissed. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) SN.

AR(C R)