CCH Tribunal Kolkata Bench dismissed three customs appeals invoking litigation policy where total revenue involved was less than Rs.50,00,000.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.1
Customs Appeal No.78927 of 2018
(Arising out of Order-in-Appeal No.Kol/Cus(Port)/AA/1378/2018 dated 30.07.2018 passed by Commissioner (Appeals) of Customs, Kolkata)
Commissioner of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s Tirupati Overseas
(Shop No.1,Block-C,Pkt.1, Sector 11,Rohini, Delhi-110085)
Respondent
WITH
Customs Appeal No.78928 of 2018
(Arising out of Order-in-Appeal No.Kol/Cus(Port)/AA/1377/2018 dated 30.07.2018 passed by Commissioner (Appeals) of Customs, Kolkata)
Commissioner of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s Steel Syndicate
(22, BRB Road (Canning Street),3rd Floor, Room No.33, Kolkata-700001)
Respondent
AND
Customs Appeal No.78929 of 2018
(Arising out of Order-in-Appeal No.Kol/Cus(Port)/AA/1395/2018 dated 30.07.2018 passed by Commissioner (Appeals) of Customs, Kolkata)
Commissioner of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s J.B.Pen Mart
(71, Canning Street (Bagree Market), 5th Floor, Room No.A-526, Kolkata-700001)
Respondent
2
Customs Appeal Nos.78927 to 78929 of 2018
APPERANCE :
Shri Subrata Debnath, Authorized Representative for the Appellant Ms.Anasua Roy Karmakar, Authorised Representative for the Respondent
CORAM:
HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHENICAL)
FINAL ORDER NO.76727-76729/2024
DATE OF HEARING : 26.08.2024 DATE OF DECISION : 26.08.2024
Per Ashok Jindal :
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).
(Pronounced in the open court)
(Ashok Jindal)
Member (Judicial)
(K.Anpazhakan) Member (Technical)
mm
Commissioner of Customs (Port), Kolkata
M/s Tirupati Overseas
M/s Steel Syndicate
M/s J.B.Pen Mart
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
