A customs appeal filed 174 days beyond limitation was dismissed after the appellant conceded the tax effect fell below the monetary limit fixed by the CBIC circular dated 02.11.2023. The court condoned the delay but dismissed the appeal.
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O-383
CUSTA/9/2020 IA No.GA/1/2020 (Old No.GA/985/2020) GA/2/2020 (Old No.GA/986/2020)
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (Customs) ORIGINAL SIDE
COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION)
-Versus-
M/s. ELECTRO MICA COMPONENTS
BEFORE :
THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI
And
THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date :18th April, 2024
Appearance: Mr. K. K. Maiti, Adv. ...for the appellant.
(SURYA PRAKASH KESARWANI, J.)
(RAJARSHI BHARADWAJ, J.)
As.
1 issue framed by the court
Whether the delay of 174 days in filing the customs appeal should be condoned given the tax effect is below the prescribed monetary limit.
Commissioner of Customs (Airport & Administration)
M/s. Electro Mica Components
Surya Prakash Kesarwani
Rajarshi Bharadwaj
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
