Commissioner of Customs (Airport and Admn.) v. M/S. Narayani Industries
Case brief
What is this about?
CUSTA/7/2020; High Court at Calcutta Customs Original Side; Commissioner of Customs (Airport & Administration) v. M/s. Narayani Industries; appeal filed 174 days beyond limitation; delay condoned; appeal dismissed on 18.04.2024 due to tax effect below prescribed limit per Ministry of Finance/CBIC Circular dated 02.11.2023; K. K. Maiti for appellant; Justices Surya Prakash Kesarwani and Rajarshi Bharadwaj.
What did the court decide?
The delay of 174 days in filing the appeal was condoned. ¶15