In a miscellaneous order, the Tribunal dismissed multiple Customs Appeals filed against a Commissioner's order because the amounts involved were below the monetary limit of Rs. 50.00 Lakhs notified by the Board.
All Appeals and Cross Objections dismissed under the National Litigation Policy as amounts involve less than Rs. 50.00 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 AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No.75106 of 2022 And
Customs Cross Objection No.75105 of 2022
(Arising out of Order-in-Appeal No.99-102/PAT/CUS/APPEAL/21-22 dated 30.11.2021 passed by Commissioner(Appeals), Customs, CGST & CX, Patna.)
Commissioner of Customs (Prev.), Patna
(C.R. Building (Annexe), Birchand Patel Path, Patna, Bihar.)
…Appellant
VERSUS
M/s. Goodluck Transport Service
…..Respondent
(19, Eden Hospital Road, Kolkata-700073.)
WITH
(i) Customs Appeal No.75107 of 2022 (Commissioner of Customs (Prev.), Patna v. M/s. Jain Road Line Corporation); (ii) Customs Appeal No.75108 of 2022 & Customs Cross Objection No.75135 of 2022 (Commissioner of Customs (Prev.), Patna v. M/s. Hanuman Roadways); (iii) Customs Appeal No.75109 of 2022 & Customs Cross Objection No.75106 of 2022 (Commissioner of Customs (Prev.), Patna v. M/s. Nepal Bhutan Roadways Pvt.Ltd.);
(Arising out of Order-in-Appeal No.99-102/PAT/CUS/APPEAL/21-22 dated 30.11.2021 passed by Commissioner(Appeals), Customs, CGST & CX, Patna.)
APPEARANCE
Shri S.Chakraborty & Shri A.K.Choudhary, both Authorized Representative for the Revenue
Shri A.K.Verma, Consultant for the Respondent (s)
CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)
MISCELLANEOUS ORDER NO. 75594-75596/2025 FINAL ORDER NO. 77144-77147/2025
2
Customs Appeal Nos.75106, 75107, 75108 & 75109 of 2022
DATE OF HEARING : 05.08.2025 DATE OF DECISION : 05.08.2025
R. MURALIDHAR :
On perusal of records, I find that the amounts involved in the present cases are below the monetary limit of Rs.50.00 Lakhs which has been notified vide Board’s Instruction being F.No.390/Misc/30/2023-JC dated 02.11.2023. Accordingly, the Appeals are dismissed under National Litigation Policy. Cross Objections filed by the Respondents also get disposed of.
(Dictated and pronounced in the open Court.)
Sd/
(R. MURALIDHAR) MEMBER (JUDICIAL)
sm
Commissioner of Customs (Prev.), Patna
M/s. Goodluck Transport Service
M/s. Jain Road Line Corporation
M/s. Hanuman Roadways
M/s. Nepal Bhutan Roadways Pvt.Ltd.
R. MURALIDHAR
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
