Commissioner Of Customs Ns I v. Din Dayal And Sons

37-CUAPP.35.24.DOCX PPN

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

by PRACHI PRANESH NANDIWADEKAR Date: 2025.07.03 11:55:17 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION PRACHI PRANESH NANDIWADEKAR CUSTOMS APPEAL NO. 35 OF 2024 The Commissioner of Customs NS I ... Appellant

Versus

Din Dayal & Sons ... Respondent ______________________________________________________ Mr. Karan Adik a/w Ms. Sangeeta Yadav (through VC) for the appellant.

_____________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ.

DATED : 2 July 2025 PC. :- 1.

The penalties so imposed in the present matter are much below the monetary limits prescribed in Instruction dated 2 November 2023 issued by the CBIC.

2.

Accordingly, we dispose of this appeal on the ground of monetary limits by leaving the question of law open. (Jitendra Jain, J) (M.S. Sonak, J)