Commissioner Of Customs (Airport And Administration), Kolkata v. Sri Prabir Kumar Guha

ORDER

O - 212

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/21/2020 COMMISSIONER OF CUSTOMS (AIRPORT AND ADMINISTRATION), KOLKATA VS SRI PRABIR KUMAR GUHA BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE AJAY KUMAR GUPTA Date : 4th July 2024.

Appearance:

Mr. K.K. Maiti, Advocate Mr. Abhradip Maity, Advocate ... for appellant.

Mr. Arijit Chakraborty, Advocate Mr. R. N. Banerjee, Advocate Mr. Nilotpal Chowdhury, Advocate Mr. P. Bera, Advocate ... for respondent.

1.

Heard Sri K. K. Maiti, learned senior standing counsel for the appellant and Sri Arijit Chakraborty, learned counsel for the respondent. 2.

It is jointly stated by learned counsel for the parties that tax effect involved in the present appeal is much below the monetary limit for filing appeal fixed by the Central Government vide Circular No. F.

No.390/Misc/30/2023-JC dated 02.11.2023 issued by Ministry of Finance, Central Board of Indirect Taxes & Customs. 3.

In view of the aforesaid, the appeal is dismissed in view of the Circular. (SURYA PRAKASH KESARWANI, J.) (AJAY KUMAR GUPTA, J.) S. Kumar