Commissioner Of Customs Port Kolkata v. Ms Indian Trading Bureau Pvt Ltd

OD - 10

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Customs] ORIGINAL SIDE CUSTA/13/2026 IA NO: GA/2/2026 COMMISSIONER OF CUSTOMS PORT KOLKATA VS MS INDIAN TRADING BUREAU PVT LTD BEFORE :

THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON'BLE JUSTICE UDAY KUMAR Date : 21st April, 2026 Appearance :

Mr.Vipul Kundalia, Sr. Adv.

Mr. K.K. Maiti, Adv.

..for appellant.

Mr. Avra Mazumder, Adv. (VC) Ms. Amrita Panja Moulick, Adv.

Mr. Gaurav Gupta, Adv.

Ms. Alisha Das, Adv.

Ms. Rupomita Ghosh, Adv.

....for 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.55,13,528/- 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/2/2026 are dismissed as the tax effect in this matter is below Rs. 1 crore. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/