Disposed¶19
Pr. Commissioner of Customs (Airport and Administration), Kolkata v. M/S. Ocean Shipping and Clearing Agency
Calcutta HCCUSTA/36/2024
Case brief
AI extract
What is this about?
Calcutta High Court, 10th July 2024 — CUSTA/36/2024 & CUSTA/37/2024 (with GA/2/2024); Bench: Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya. Short order: revenue appeals against Tribunal orders disposed of solely on the ground of low tax effect; substantial questions of law left open; stay applications disposed of. Keywords: customs appeal, tax effect, disposal, substantial questions of law left open, stay application.
What did the court decide?
Both appeals stand disposed of on the ground of low tax effect, it being undisputed that they cannot otherwise be pursued by the revenue. ¶19