Commissioner of Customs (Port), Kolkata v. M/S. Wadhwani Commodities Trading Represented by Its Proprietor Mr. Chandra Prakash Wadhwani

What is this about?

Revenue appealed a CESTAT order under Section 130(1) of the Customs Act, 1962. The Court found the duty involved was below the Central Board's monetary threshold for appeals, held the appeal not maintainable for low tax effect, disposed of it and left questions of law open.