Commissioner Of Customs (Port) Kolkata v. Naresh Dutta

ORDER

OD - 13

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/10/2021 COMMISSIONER OF CUSTOMS (PORT), KOLKATA

VERSUS

NARESH DUTTA BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 1st March 2024.

Appearance:

Mr. K.K.Maity, Advocate Mr. B.P. Banerjee, Advocate Mr. Ahradip Maity, Advocate ... for the appellant.

1.

Heard learned counsel for the appellant.

2.

Learned counsel for the appellant fairly states that the tax effect involved in the present appeal is below the limit fixed for filing appeals vide circular dated 02.11.2023.

3.

In view of the aforesaid, the appeal is dismissed on the ground that the tax effect is below the limit fixed for filing appeals under the aforesaid circular.

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