Commissioner Of Customs (Prev.) , West Bengal v. Subodh Das & ANR.

ORDER

O - 316

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/9/2016 IA NO: GA/2/2016(Old No:GA/2578/2016) COMMISSIONER OF CUSTOMS (PREV.), WEST BENGAL VS SUBODH DAS & ANR.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 4th April 2024.

Appearance:

Mr. Bhaskar Prasad Banerjee, Advocate Mr. Abhradip Maity, Advocate ... for the appellant.

Mr. Arijit Chakrabarti, Advocate ... for the respondent.

1.

Heard Sri Bhaskar Prasad Banerjee, learned senior standing counsel for the appellant and Sri Arijit Charabarti, learned counsel for the respondents assessee.

2.

Both the learned counsel jointly state that the tax effect involved in the present appeal is below the monetary limit fixed by the Central Board of Indirect Taxes and Customs vide Circular No. F. No.390/Misc/30/2023JC dated 02.11.2023 for filing appeals by the department. 3.

In view of the aforesaid, this appeal is dismissed in terms of the aforesaid Circular dated 02.11.2023.

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