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

OD - 6

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Customs] ORIGINAL SIDE CUSTA/14/2026 IA NO: GA/1/2026, GA/2/2026 COMMISSIONER OF CUSTOMS PORT KOLKATA VS MS RK IMPEX AND CO INDIA BEFORE :

THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON'BLE JUSTICE UDAY KUMAR Date : 19th March, 2026 Appearance :

Ms. Manasi Mukherjee, Adv. (VC) Mr. Bijitesh Mukherjee, Adv.

...for appellant.

Mr. Mohit Chamaria, Adv.

...for respondent.

The Court : There is a delay of 85 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application is allowed.

IA No.GA/1/2026 is disposed of.

Learned counsel appearing for the appellant is present. Mr. Mohit Chamaria, learned advocate, appears for the respondent/assessee. Heard the learned counsels for the parties and perused the order of the Tribunal dated 24.4.2025. The order of the Tribunal reads as under : "On perusal of records, I find that the amount involved in the present case is below Rs.50.00 Lakhs. Vide Board's Instruction under F. No. 390/Misc/30/2023JC dated 02.11.2023 has specified the monetary limits and it has been notified

that the Department shall not file appeal before the Tribunal, if the amount of demand is less than Rs.50 Lakhs in the impugned order. Accordingly, the present Appeal filed by the Revenue is dismissed."

In view of the Circular dated 2.11.2023, as the amount involved in the case is much less than Rs.1 crore, the appeal dismissed and the application [GA/2/2026] are dismissed.

(RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/