Pr. Commissioner Of Customs (Airport And Administration), Kolkata v. M/S. Ocean Shipping And Clearing Agency

OD-5&6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION ORIGINAL SIDE CUSTA/36/2024 IA NO:GA/2/2024 PR. COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION), KOLKATA VS M/S. OCEAN SHIPPING & CLEARING AGENCY CUSTA/37/2024 IA NO:GA/2/2024 PR. COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION), KOLKATA VS M/S. INDO FRIENDS AGENCY BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 10th July, 2024 Appearance :

Mr. K.K. Maiti, Adv.

Mr. Tapan Bhanja, Adv.

... for the appellants Mr. Biswajit Mukherjee, Adv.

Mr. Soumyajit Mishra, Adv.

Mr. S.K. Mohapatra, Adv.

Mr. Sudipta Ghosh, Adv.

Mr. Bikash Kumar Roy, Adv.

...for the respondents The Court : These appeals have been filed by the revenue challenging the order passed by the learned Tribunal. It is not in dispute that both these

appeals cannot be pursued by the revenue on the ground of low tax effect. Accordingly, the appeals stand disposed of on the ground of low tax effect. The substantial questions of law as suggested by the revenue are left open.

The stay applications also stand disposed of. (T.S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) SN.

AR(CR)