Commissioner Of Customs (Airport And Admn.) v. M/S. Narayani Industries

O-380 CUSTA/7/2020 IA No.GA/1/2020 (Old No.GA/953/2020) GA/2/2020 (Old No.GA/954/2020)

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (Customs) ORIGINAL SIDE COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION) -VersusM/s. NARAYANI INDUSTRIES BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date :18th April, 2024 Appearance:

Mr. K. K. Maiti, Adv.

...for the appellant.

1. Heard Sri Maiti, learned standing counsel for the appellant.

2. This appeal has been filed beyond limitation by 174 days.

3. Learned counsel for the appellant fairly states that the tax effect involved in the present appeal is much below the prescribed limited vide Circular issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs dated 02.11.2023.

4. In view of the aforesaid circular, after condoning the delay, the appeal (CUSTA/7/2020) is dismissed.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.