Commissioner of Custom (Port) Kolkata v. Chandra Prakash Wadhwani Proprietor of M/S. Wadhwani Commodities Trading
CUSTOMS ACT, 1962 – Appeal by revenue under Section 130(1) – Maintainability – Low tax effect
Case brief
What is this about?
CUSTA/6/2024; High Court at Calcutta (Customs, Original Side); bench: Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya; decided 12.07.2024. Revenue appeal under Section 130(1) of the Customs Act, 1962 by Commissioner of Custom (Port) Kolkata against CESTAT Kolkata Regional Bench common order dated 4.7.2023 (respondent: Chandra Prakash Wadhwani, proprietor of M/s. Wadhwani Commodities Trading). Appeal found not maintainable because duty involved is below the threshold limit prescribed by the Central Board for preferring appeals before this Court (low tax effect); appeal stands disposed of; questions of law left open. Advocates: Kaushik Dey and Aishwarya Rajyashree for appellant; Arijit Chakrabarti, Prabir Bera and Deepak Sharma for respondent.
What did the court decide?
The duty involved in the case is below the threshold limit prescribed by the Central Board for preferring appeals before this Court challenging the order passed by the Tribunal.