The Tribunal held that since the demand involved in the appeals is below Rs. 50 Lakhs, the Department cannot file an appeal before the Tribunal as per the Board's Instruction dated 02.11.2023. Consequently, the appeals were dismissed.
The appeals filed by the Revenue are dismissed as the amount involved is below Rs. 50 Lakhs.
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 & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Customs Appeal No. 76518 of 2018
(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/126-138/2018 dated 10.01.2018 passed by Commissioner (Appeals) Customs House, Kolkata.)
Commr. of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s. Sigma Power Products
(18, Chandni Chowk Street, 3rd Floor, Kolkata-700072)
Respondent
With
(i) Customs Appeal No. 78805 of 2018 (Commr. of Customs (Port), Kolkata Vs. Sigma Power Product) (ii) Customs Appeal No. 78944 of 2018 (Commr. of Customs (Port), Kolkata Vs. Khatu International) (iii) Customs Appeal No. 79126 of 2018 (Commr. of Customs (Port), Kolkata Vs. Khatu International)
(i) (Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/1308/2018 dated 16.07.2018 passed by Commissioner of Customs (Appeals), Kolkata.) (ii) (Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/1424/2018 dated 01.08.2018 passed by Commissioner of Customs (Appeals), Kolkata.) (iii) (Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/1363/2018 dated 27.07.2018 passed by Commissioner of Customs (Appeals), Kolkata.)
APPEARANCE :
Mr. S. Debnath, Authorized Representative for the Appellants Mr. Anasua Ray Karmakar, Advocate for the Respondents
CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)
FINAL ORDER NO.76664-76667/2024
Date of Hearing : 14 August 2024 Date of Decision : 14 August 2024
ORDER
present case is below Rs.50.00 Lakhs. Vide Board’s Instruction under F.
2
Customs Appeal Nos. 76518, 78805, 78944 & 79126 of 2018 No. 390/Misc./30/2023-JC dated 02.11.2023 has specified the monetary limits and it has been notified that the Department shall not file Appeal before the Tribunal, if the amount of demand is less than Rs.50 Lakhs in the impugned order. Accordingly, the present Appeals filed by the Revenue are dismissed.
(Dictated and pronounced in the open court.)
Sd/-
(R. Muralidhar) Member (Judicial)
Sd/(Rajeev Tandon) Member (Technical)
T. K.
1 issue framed by the court
Whether the Customs Appeal should be dismissed under the Board's Instruction regarding monetary limits for filing appeals.
1 provisions across 1 enactments
Commissioner of Customs (Port), Kolkata
M/s. Sigma Power Products
Khatu International
R. Muralidhar
Rajeev Tandon
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
