Commissioner Of Customs Kolkata (Port), v. M/S. Shalimar Pellet Feeds Ltd.

ORDER

O - 425

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/74/2018 IA NO: GA/2/2018 (OLD NO: GA/3222/2018) COMMISSIONER OF CUSTOMS, KOLKATA (PORT)

VERSUS

M/S. SHALIMAR PELLET FEEDS LTD.

BEFORE :

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

Appearance:

Mr. B. P. Banerjee, Advocate Mr. Abhradip Maity, Advocate ... for appellant.

Ms. Micky Chowdhury, Advocate Mr. B. N. Pal, Advocate Mr. Protyush Chatterjee, Advocate ... for respondent.

1.

Heard Sri B. P. Banerjee, learned senior standing counsel, assisted by Sri Abhradip Maity, learned counsel for the appellant and Ms. Micky Chowdhury, learned counsel for the respondent. 2.

As per impugned order of the Tribunal, the total tax effect involved is less than Rs.10 lakh.

Hence, in view of the circular F.

No./390/Misc/30/2023-JC dated 02.11.2023, this appeal is dismissed inasmuch as the tax effect is below the amount fixed in the aforesaid circular.

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