Appeals by Customs revenue challenging Tribunal's order were disposed of due to lack of tax effect, with substantial questions left open and stay applications dismissed.
Appeals disposed of due to low tax effect; stay applications disposed of.
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OD-5&6
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE
CUSTA/36/2024 IA NO:GA/2/2024
PR. COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION), KOLKATA VS M/S. OCEAN SHIPPING & CLEARING AGENCY
CUSTA/37/2024 IA NO:GA/2/2024
PR. COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION), KOLKATA
VS M/S. INDO FRIENDS AGENCY
BEFORE :
THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 10th July, 2024
Appearance : Mr. K.K. Maiti, Adv. Mr. Tapan Bhanja, Adv. … for the appellants Mr. Biswajit Mukherjee, Adv. Mr. Soumyajit Mishra, Adv.
Mr. S.K. Mohapatra, Adv. Mr. Sudipta Ghosh, Adv. Mr. Bikash Kumar Roy, Adv. …for the respondents
The Court : These appeals have been filed by the revenue challenging the
order passed by the learned Tribunal. It is not in dispute that both these
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appeals cannot be pursued by the revenue on the ground of low tax effect.
Accordingly, the appeals stand disposed of on the ground of low tax effect.
The substantial questions of law as suggested by the revenue are left
open.
The stay applications also stand disposed of.
(T.S. SIVAGNANAM, C.J.)
(HIRANMAY BHATTACHARYYA, J.)
SN.
AR(CR)
Pr. Commissioner of Customs (Airport & Administration), Kolkata
M/s. Ocean Shipping & Clearing Agency
M/s. Indo Friends Agency
T.S. Sivagnanam
Hiranmay Bhattacharyya
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
