The Tribunal dismissed Customs Appeals filed by the Revenue against Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata, as the involved amounts were below Rs. 50 Lakhs, making departmental appeals legally dispensable.
Appeals are dismissed as they are not maintainable due to the amount involved being below Rs. 50 Lakhs.
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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.
Commr. 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
