Commissioner Of Customs Ns I v. Din Dayal And Sons

60.cuapp.9.2025.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOM APPEAL NO.9 OF 2025 Commissioner of Customs Ns I .. Appellant

Versus

Din Dayal & Sons .. Respondent Mr.Karan Adik a/w Sangeeta Yadav, Advocates for the Appellant.

UTKARSH KAKASAHEB BHALERAO

CORAM

: B. P. COLABAWALLA & UTKARSH KAKASAHEB BHALERAO Date: 2025.11.20 11:52:19 +0530 AMIT S. JAMSANDEKAR, JJ.

DATE : NOVEMBER 19, 2025 P. C.

1.

Mentioned. At the request of the Appellant, taken out of turn.

2.

From the record, we find that the penalties imposed in the present matter are much below the monetary limits prescribed in the instructions dated 2nd November 2023 issued by the Central Board of Indirect Taxes and Customs.

NOVEMBER 19, 2025 Utkarsh

60.cuapp.9.2025.doc 3.

Accordingly we dispose of this Appeal on the ground of the same being below the monetary limits as set out in the said instructions. 4.

It is needless to clarify that the questions of law as projected in the above Appeal are kept open to be agitated in an appropriate case. 5.

Personal Assistant of this Court. All concerned will act on production by [AMIT S. JAMSANDEKAR, J.] [B. P. COLABAWALLA, J.] NOVEMBER 19, 2025 Utkarsh