Dismissed

Kolkata(port) v. Tirupati Overseas

CESTAT26 Aug 2024C/78927/2018

Case brief

AI extract

What is this about?

The Customs, Excise & Service Tax Appellate Tribunal, Kolkata Bench dismissed three appeals by the Commissioner of Customs. The court applied the Board's litigation policy because the total revenue involved was less than Rs.50,00,000 (Fifty Lakhs), deeming the litigation not worthwhile.

What did the court decide?

The appeals were dismissed as the total revenue involved was less than Rs.50,00,000 per Board's Instruction.

Kolkata(port) vs Tirupati Overseas — Company and Corporate | CESTAT (2024)

¶1

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA

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REGIONAL BENCH – COURT NO.1

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Customs Appeal No.78927 of 2018

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(Arising out of Order-in-Appeal No.Kol/Cus(Port)/AA/1378/2018 dated 30.07.2018 passed by Commissioner (Appeals) of Customs, Kolkata)

¶5

Commissioner of Customs (Port), Kolkata

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(15/1, Strand Road, Kolkata-700001)

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Appellant

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VERSUS

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M/s Tirupati Overseas

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(Shop No.1,Block-C,Pkt.1, Sector 11,Rohini, Delhi-110085)

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Respondent

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WITH

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Customs Appeal No.78928 of 2018

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(Arising out of Order-in-Appeal No.Kol/Cus(Port)/AA/1377/2018 dated 30.07.2018 passed by Commissioner (Appeals) of Customs, Kolkata)

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Commissioner of Customs (Port), Kolkata

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(15/1, Strand Road, Kolkata-700001)

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Appellant

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VERSUS

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M/s Steel Syndicate

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(22, BRB Road (Canning Street),3^rd Floor, Room No.33, Kolkata-700001)

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Respondent

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AND

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Customs Appeal No.78929 of 2018

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(Arising out of Order-in-Appeal No.Kol/Cus(Port)/AA/1395/2018 dated 30.07.2018 passed by Commissioner (Appeals) of Customs, Kolkata)

¶25

Commissioner of Customs (Port), Kolkata

¶26

(15/1, Strand Road, Kolkata-700001)

Appellant

VERSUS

M/s J.B.Pen Mart

(71, Canning Street (Bagree Market), 5^th Floor, Room No.A-526, Kolkata-700001)

¶31

Respondent

¶32

¶33

Customs Appeal Nos.78927 to 78929 of 2018

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APPERANCE :

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Shri Subrata Debnath, Authorized Representative for the Appellant Ms.Anasua Roy Karmakar, Authorised Representative for the Respondent

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CORAM:

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HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHENICAL)

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FINAL ORDER NO. 76727-76729/2024

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DATE OF HEARING : 26.08.2024 DATE OF DECISION : 26.08.2024

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Per Ashok Jindal :

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In terms of litigation policy vide Board’s Instruction being F.No.390/Misc./30/2023-JC dated 02.11.2023, the appeals are dismissed as the total revenue involved is less than Rs.50,00,000/(Fifty Lakhs only).

¶42

(Pronounced in the open court)

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(Ashok Jindal)

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Member (Judicial)

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(K.Anpazhakan) Member (Technical)

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Kolkata(port) v. Tirupati Overseas

Case brief

What is this about?

What did the court decide?

Kolkata(port) v. Tirupati Overseas

Case brief

What is this about?

What did the court decide?

What the court decided

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