Commissioner Of Customs-Import-Ii v. C J Shah And Co

by GAURI AMIT GAEKWAD Date:

2024.09.12 10:44:00 +0530 GAURI AMIT GAEKWAD 1/1 28.CUAPP-2-2024.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.2 OF 2024 Commissioner of Customs-Import-II ....Appellant V/s.

C.J. Shah and Co.

....Respondent ---- Ms. Ruju Thakker (through V.C.) for appellant. Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/b. PDS Legal for respondent. ---- CORAM : K.R. SHRIRAM & JITENDRA JAIN, JJ.

DATED : 11th SEPTEMBER 2024 P.C. :

Ms. Thakker states that the matter be stood over to enable her to submit revised substantial questions of law. Mr. Shah states that the appeal, which was disposed by the CESTAT, was limited to Rs.40,57,557/- with reference to education cess and secondary and higher education cess in respect of bills of entries. Mr. Shah, therefore, states that in view of the current circular dated 2nd November 2023, the monetary limit having been increased to Rs.1 Crore, this appeal will have to be withdrawn. Ms. Thakker states that she will have to take instructions.

Stand over to 25th September 2024.

(JITENDRA JAIN, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad