Commissioner Of Customs (Prev.) , W. B. v. Shri Navaratan Jain And ANR.

ORDER

O - 393

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CUSTOMS) ORIGINAL SIDE CUSTA/16/2016 COMMISSIONER OF CUSTOMS (PREV.), W.B.

VERSUS

SHRI NAVARATAN JAIN AND ANR.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 1st March 2024.

Appearance:

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

Mr. Arijit Chakrabarti, Advocate Mr. Deepak Sharma, Advocate ... for the respondents.

1.

Heard learned counsel for the appellant.

2.

Learned counsel for the appellant fairly states that the tax effect involved in the present appeal is below the limit fixed for filing appeals vide circular dated 02.11.2023.

3.

In view of the aforesaid, the appeal is dismissed on the ground that the tax effect is below the limit fixed for filing appeals under the aforesaid circular. All pending applications, if any, also stand dismissed. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar