Commissioner of Customs (Port) ,Kolkata v. Shri Mahendra Kumar Modi Proprietor of M/S. Bajrang Expo
Case brief
What is this about?
Calcutta High Court (Special Jurisdiction [Customs], Original Side), CUSTA/5/2024, decided 12.07.2024 by Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya. Commissioner of Customs (Port), Kolkata (appellant; adv. Kaushik Dey, Aishwarya Rajyashree) v. Shri Mahendra Kumar Modi, Proprietor of M/s. Bajrang Expo (respondent; adv. Arijit Chakrabarti, Prabir Bera, Deepak Sharma). Revenue appeal under Section 130(1) of the Customs Act, 1962 against CESTAT Kolkata Regional Bench common order dated 04.07.2023. Key point: appeal not maintainable because duty involved below Central Board tax-effect threshold; disposed of; questions of law left open. No precedent cases cited.
What did the court decide?
Since the duty involved in the case is below the threshold limit prescribed by the Central Board for preferring appeals before this Court, the appeal at the instance of the revenue is not maintainable on account of the low tax effect.