Commissioner Of Customs Port Kolkata v. Ms R K Impex And Co India

OD 20 ORDER SHEET CUSTA/11/2026 IA NO: GA/1/2026

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION ORIGINAL SIDE COMMISSIONER OF CUSTOMS PORT KOLKATA VS MS R K IMPEX AND CO INDIA

BEFORE:

The Hon'ble JUSTICE RAJARSHI BHARADWAJ AND The Hon'ble JUSTICE UDAY KUMAR Date: 7th April, 2026.

Appearance:

Mr. Bhaskar Prosad Banerjee, Adv.

Mr. Kaustav Kanti Maiti, Adv.

...for the appellant Mr. Indranil Banerjee, Adv.

Mr. Nikunj Berlia, Adv.

Ms. Arfa Jabeen, Adv.

...for the respondent The Court: Heard learned counsel appearing for either of the parties. Learned counsel for the appellant submits that the tax effect in this case is Rs.4,18,146/- which is below the tax limit as prescribed in the Central Board of Indirect Taxes & Customs' instruction under F. No.390/Misc./30/2023-JC dated 02.11.2023 but the case falls within the exceptional category under para 2 as per Central Board of Indirect Taxes & Customs' instruction dated 02.11.2023.

We have perused the application. We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exceptional clause as read in para 2 as per Central Board of Indirect Taxes & Customs' instruction dated 02.11.2023 is applicable in the present appeal. As such, this appeal and the connected application being GA/1/2026 are dismissed as the tax effect in this matter is below Rs. 1 crore.

(RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) B.Pal