Commissioner of Customs Ns General Jnch v. Apm Terminals India Pvt. Ltd. Main
Case brief
What is this about?
Bombay High Court OOCJ, Customs Appeal No.63 of 2024 with Customs Appeal No.8 of 2025, Commissioner of Customs NS-General Jawaharlal Nehru Customs House vs APM Terminals India Pvt Ltd; bench B. P. Colabawalla and Firdosh P. Pooniwalla JJ; order dated 28 January 2026; Appeals disposed of for low tax effect as tax effect prima facie below Rs. 1 Crore monetary limit per CBIC Instruction F.No.390/Misc/30/2023-JC dated 2 November 2023; appellant's counsel Siddharth Chandrashekhar with Abhishek Mishra had no instructions from the Department; respondent represented by Aviva Jogani (Bombay Law Chambers); liberty to revive if disputed tax above Rs. 1 Crore or within Instruction exceptions; no order as to costs; digitally signed order to be acted upon on fax/email copy.
What did the court decide?
Both Appeals disposed of for low tax effect, being prima facie below the Rs. 1 Crore tax-effect monetary limit in the CBIC Instructions; liberty reserved to the Appellant/Revenue to revive the Appeals if the disputed tax is found above Rs. 1 Crore or within the Instruction's exceptions; no order as to costs.