Nand Kishor Singh v. Commissoner Of Customs Prev West Bengal Kol

OD4 I. A. No. GA 1 of 2019 GA No. 1647 of 2019 RVWO No. 20 of 2019 with CUSTA No. 69 of 2018

IN THE HIGH COURT AT CALCUTTA

In appeal from its SPECIAL JURISDICTION (CUSTOMS) CIVIL APPELLATE JURISDICTION ORIGINAL SIDE Nand Kishor Singh

Versus

Commissioner of Customs Prev, West Bengal, Kolkata Before:

The Hon'ble Justice I. P. MUKERJI And The Hon'ble Justice MD. NIZAMUDDIN Date: 28th January 2021 Appearance:

Mr. Aditya Dutta, Advocate Mr. Akash Dutta, Advocate for the appellants Mr. K. K. Maiti, Advocate for the respondent The Court: A point which was not urged in appeal is sought to be taken now. The point is that the goods in question were not subject to penalty as they were of Indian origin. This point, in our opinion, cannot be taken in review. The remedy, if any, of the applicant lies elsewhere. We dismiss this review application with the above observation. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose