Commissioner Of Customs (Port), Kolkata v. M/S. Ambika Nahar Exports

ORDER

O - 387

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/5/2021 IA NO: GA/2/2021 GA/2/2021 COMMISSIONER OF CUSTOMS (PORT), KOLKATA

VERSUS

M/S. AMBIKA NAHAR EXPORTS BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 3rd May 2024.

Appearance:

Mr. K. K. Maiti, Advocate Mr. Tapan Bhanja, Advocate ... for the appellant.

1.

Sri K. K. Maiti, learned senior standing counsel, assisted by Sri Tapan Bhanja, learned junior standing counsel for the appellant states on instruction that the tax effect involved in this appeal is below the limit fixed by circular number F. No.390/Misc/30/2023-JC dated 02.11.2023 for filing appeals by the department and as such, the appeal may be dismissed in view of the aforesaid circular.

2.

In view of the aforesaid, the appeal is dismissed in view of the aforesaid circular dated 02.11.2023.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar