Dismissed¶4
Commissioner of Customs (Airport and Admn.) v. M/S. C. L. Roongta
Calcutta HCCUSTA/8/2020
Case brief
AI extract
What is this about?
Calcutta High Court, Special Jurisdiction (Customs) Original Side; CUSTA/8/2020 with IA No.GA/1/2020 and GA/2/2020; condonation of delay of 174 days; tax effect below prescribed limit; Ministry of Finance / CBIC Circular dated 02.11.2023; appeal dismissed; Commissioner of Customs (Airport & Administration) versus M/s. C. L. Roongta; decided 18 April 2024; advocate K. K. Maiti for appellant.
What did the court decide?
Delay of 174 days in filing condoned; appeal dismissed; no substantive relief granted. ¶4