Disposed¶5

Commissioner of Customs Ns General Jnch v. Apm Terminals India Pvt. Ltd. Annex

Bombay HC7 Jan 2026CUAPP/63/2024

Case brief

AI extract

What is this about?

Two customs appeals by Commissioner of Customs, NS-General, Jawaharlal Nehru Customs House against APM Terminals India Pvt Ltd (Customs Appeal Nos. 63 of 2024 and 8 of 2025) disposed of by Bombay High Court (Colabawalla & Pooniwalla JJ., 28-01-2026) for low tax effect, prima facie below the Rs.1 crore monetary limit in CBIC Instruction No.F.No.390/Misc/30/2023-JC dated 02-11-2023; liberty to revive if disputed tax exceeds Rs.1 crore or exceptions under the Instructions apply; no costs.

What did the court decide?

Both Appeals disposed of for low tax effect; liberty given to the Appellant/Revenue to revive the Appeals if the disputed tax exceeds Rs.1 crore or the Appeals fall within exceptions in the CBIC Instructions; no order as to costs. ¶5

Commissioner of Customs Ns General Jnch vs Apm Terminals India Pvt. Ltd. Annex — Bombay HC (2026) — LawSathi Research

¶1

6&7.cuapp.63.2024 and 8.2025.doc

¶2

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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CUSTOMS APPEAL NO.63 OF 2024

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Commissioner of Customs, NS-General, Jawaharlal Nehru Customs House .. Appellant

¶5

Versus

¶6

APM Terminals India Pvt Ltd .. Respondent

¶7

WITH

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CUSTOMS APPEAL NO.8 OF 2025

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Digitally signed by UTKARSH UTKARSH KAKASAHEB KAKASAHEB BHALERAO BHALERAO Date: 2026.01.29 11:59:52 +0530

¶10

Commissioner of Customs, NS-General, Jawaharlal Nehru Customs House .. Appellant

¶11

Versus

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APM Terminals India Pvt Ltd .. Respondent

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Mr.Siddharth Chandrashekhar a/w Abhishek Mishra, Advocates for the Appellant in both Appeals.

¶14

Ms. Aviva Jogani i/b Bombay Law Chambers, Advocates for Respondent in both Appeals.

¶15

CORAM : B. P. COLABAWALLA &

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FIRDOSH P. POONIWALLA, JJ.

¶17

DATE : JANUARY 28, 2026

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Page 1 of 3 JANUARY 28, 2026

¶19

Utkarsh

¶20

6&7.cuapp.63.2024 and 8.2025.doc

¶21

P. C.

¶22

1. When the above matters had come up on 21^st January 2026, prima facie , we found that the tax effect in the above Appeals was less than Rs.1 Crore as stated in Instruction No.F.No.390/Misc/30/2023-JC issued by the Central Board of Indirect Taxes & Customs on 2^nd November 2023 ( CBIC Instructions ). In these circumstances, we had asked the advocate for the Appellant to take necessary instructions as to why the Appeal is filed [because it is below the tax effect], and also whether the Revenue will withdraw the above Appeal. To enable the learned advocate to take the necessary instructions, the matter was placed on board today.

¶23

2. Today when the matter is called out, the learned advocate appearing on behalf of the Appellant/Revenue stated that they have addressed a letter to the concerned Department but have got no instructions.

¶24

3. Considering these facts and circumstances, and atleast prima facie being satisfied that the tax effect in both these Appeals is

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Page 2 of 3 JANUARY 28, 2026

¶26

Utkarsh

¶27

6&7.cuapp.63.2024 and 8.2025.doc

¶28

below the monetary limit of Rs.1 Crore as stipulated in the aforesaid CBIC Instructions, we dispose of the above Appeals for low tax effect.

¶29

4. Since this is our prima facie view, we, however, grant liberty to the Appellant/Revenue to revive the above Appeals, if for any reason it is found that the disputed tax is above Rs.1 Crore or that the above Appeals fall within any of the exceptions set out in the CBIC Instructions.

¶30

5. Both the Appeals are accordingly disposed of. However, there shall be no order as to costs.

¶31

6. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.

¶32

[FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]

¶33

Page 3 of 3 JANUARY 28, 2026

¶34

Utkarsh

All orders in this case

33 orders share this CNR

16 Dec 2024Order 1 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
12 Feb 2025Order 2 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
26 Feb 2025Order 3 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
5 Mar 2025Order 4 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
12 Mar 2025Order 5 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
19 Mar 2025Order 6 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
26 Mar 2025Order 7 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
2 Apr 2025Order 8 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
9 Apr 2025Order 9 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
16 Apr 2025Order 10 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
23 Apr 2025Order 11 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
23 Apr 2025Order 12 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
30 Apr 2025Order 13 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
7 May 2025Order 14 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
16 Jul 2025Order 15 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
23 Jul 2025Order 16 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
30 Jul 2025Order 17 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
6 Aug 2025Order 18 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
3 Sept 2025Order 19 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
10 Sept 2025Order 20 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
17 Sept 2025Order 21 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
24 Sept 2025Order 22 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
1 Oct 2025Order 23 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
15 Oct 2025Order 24 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
12 Nov 2025Order 25 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
26 Nov 2025Order 26 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
3 Dec 2025Order 27 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
17 Dec 2025Order 28 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
24 Dec 2025Order 29 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
7 Jan 2026Order 30 — this page · B.p. Colabawalla Firdosh Phiroze Pooniwalla
14 Jan 2026Order 31 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
21 Jan 2026Order 32 · B.p. Colabawalla Firdosh Phiroze Pooniwalla
28 Jan 2026Order 33 · B.p. Colabawalla Firdosh Phiroze Pooniwalla

Commissioner of Customs Ns General Jnch v. Apm Terminals India Pvt. Ltd. Annex

Case brief

What is this about?

What did the court decide?

Commissioner of Customs Ns General Jnch v. Apm Terminals India Pvt. Ltd. Annex

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

All orders in this case

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