Disposed¶21
Commissioner of Customs Ns I v. Din Dayal and Sons
Bombay HCCUAPP/9/2025
Case brief
AI extract
What is this about?
Bombay HC Custom Appeal No.9/2025 (decided 19-11-2025); Commissioner of Customs Ns I vs Utkarsh Kakasaheb Bhalerao & Din Dayal & Sons; penalties below monetary limits in CBIC instructions dated 02-11-2023; appeal disposed of on monetary-limit ground without merits; questions of law kept open; Coram: B. P. Colabawalla & Amit S. Jamsandekar, JJ.; Advocates: Karan Adik & Sangeeta Yadav for Appellant.
What did the court decide?
On a reading of the record, the Court found that the penalties imposed in the present matter are much below the monetary limits prescribed in the instructions dated 2 November 2023 issued by the Central Board of Indirect Taxes and Customs. ¶17