Kolkata(prev) v. B B Enterprise
Case brief
What is this about?
The Tribunal dismissed the customs appeal invoking the litigation policy as the total revenue involved was less than Rs. 10 lakhs.
What did the court decide?
Appeal dismissed based on litigation policy due to low revenue involved.
What the court decided
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Customs Appeal No. 79136 of 2018
(Arising out of Order-in-Appeal No. KOL/CUS(CCP)/AA/1694-95/2018 dated 14.08.2018 passed by Commissioner of Customs (Appeals), Kolkata.)
Commissioner of Customs (Prev.), WB, Kolkata.
3rd Floor, 15/1, Strand Road, Customs House, Kolkata-700001.
..Appellant
VERSUS
M/s B. B. Enterprise,
2/1, Kartick Bose Lane, Kolkata-700006.
.. ... Respondent APPERANCE : Shri F. Khan, Authorized Representative for the Appellant
Shri N. K. Chowdhury & Shri Arijit Chakraborty, both Advocates for the Respondent
Parties & counsel
- appellant
Commissioner of Customs (Prev.), WB, Kolkata
- respondent
M/s B. B. Enterprise
Coram
Mr. R. Muralidhar
Case details
As recorded by the court registry
- Court
- CESTAT
- Decided on
- · February
- Case no.
- C/79136/2018
- Topic
- Customs and Excise
Similar cases
Judgements on the same questions, provisions and authorities, from every court