Commissioner of Custom(Port),Kolkata v. Shri Chandan Shah Proprietor of Shree Shyam Traders
Case brief
What is this about?
Calcutta High Court (Special Jurisdiction [Customs], Original Side), CUSTA/9/2024, Commissioner of Custom (Port), Kolkata v. Shri Chandan Shah Proprietor of Shree Shyam Traders. Revenue appeal under Section 130(1) of the Customs Act, 1962 against the common order dated 4.7.2023 of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata Regional Bench. Held: appeal not maintainable as duty involved was below the threshold limit prescribed by the Central Board (low tax effect); appeal disposed of; questions of law left open. Bench: Chief Justice T.S. Sivagnanam and Hiranmay Bhattacharyya, J.; decided 12th July, 2024.
What did the court decide?
No substantive relief; appeal disposed of as not maintainable on account of low tax effect, with questions of law left open. ¶10