The CESTAT Eastern Zonal Bench Kolkata Bench dismissed the customs appeal invoking the National Litigation Policy due to the involved amount falling below the prescribed monetary limit for litigation.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 1
Customs Appeal No. 78109 of 2018
(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/947/2018 dated 15.05.2018 passed by the Commissioner of Customs (Appeals), 3rd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)
Commissioner of Customs (Port)
: Appellant
Custom House, 15/1, Strand Road, Kolkata – 700 001
VERSUS
M/s. Rashmi Metaliks Limited
: Respondent
AT/PO: Gokulpur, Shyamraipur, District: West Midnapur, PIN – 721 301
APPEARANCE:
Shri Subrata Debnath, Authorized Representative for the Appellant-Revenue
None for the Respondent
CORAM:
HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO. 76738 / 2024
DATE OF HEARING / DECISION: 27.08.2024
ORDER: [PER BENCH]
On perusal of the records, we find that the amount involved in the present case is below the monetary limit prescribed for litigation before the CESTAT, as notified by the C.B.I.C. vide Instruction/Circular in F.No. 390/Misc./30/2023-JC dated 02.11.2023 , under the National Litigation Policy.
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Appeal No.: C/78109/2018-DB
(Dictated and pronounced in the open court)
Sd/-
(ASHOK JINDAL) MEMBER (JUDICIAL)
Sd/-
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
Sdd
1 provisions across 1 enactments
Commissioner of Customs (Port)
M/s. Rashmi Metaliks Limited
ASHOK JINDAL
K. ANPAZHAKAN
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
