Commissioner Of Customs Preventive Kolkata v. Shri Gulshan Ahmed Barbhuiya

ORDER

OD - 12

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/12/2022 COMMISSIONER OF CUSTOMS (PREVENTIVE), KOLKATA

VERSUS

SHRI GULSHAN AHMED BARBHUIYA BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 3rd May 2024.

Appearance:

Mr. K. K. Maiti, Advocate Ms. Ekta Sinha, Advocate Mr. Saurov Mallick, Advocate ... for the appellant.

Mr. Piyush Biswas, Advocate, Advocate Mr. A. B. Das, Advocate Mr. S. N.Ghosh, Advocate ... for the respondent.

1.

Heard Sri K. K. Maiti, learned senior standing counsel for the appellant, and Sri Piyush Biswas, learned appearing through video conferencing for the respondent.

2.

Learned counsel for the appellant states that the tax effect involved in this appeal is below the limit fixed by circular number F.

No.390/Misc/30/2023-JC dated 02.11.2023 for filing appeals by the department and as such, the appeal may be dismissed in view of the aforesaid circular.

3.

Learned counsel for the respondent does not dispute that the tax effect involved is below the limit fixed under the aforesaid circular for filing appeals.

4.

In view of the aforesaid, the appeal is dismissed in view of the aforesaid circular dated 02.11.2023.

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