The Customs, Excise & Service Tax Appellate Tribunal dismissed the appeal of the Commissioner of Customs citing the National Litigation Policy as the disputed amount was under Rs. 50 lakh, without hearing the respondent.
The appeal was dismissed under the National Litigation Policy.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.1
Customs Appeal No.75958 of 2023
(Arising out of Order-in-Appeal No.Kol/Cus/Port/AKR/942/2020 dated 24.12.2020 passed by Commissioner of Customs (Appeals), Kolkata)
Commissioner of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant VERSUS
M/s Chemsilk Commerce Pvt. Ltd.
(Heritage Princess, 2nd Floor, Flat 2B,1B, Mayfair Road, Kolkata-700019)
Respondent
APPERANCE :
Shri Subrata Debnath, Authorised Representative for the Appellant None for the Respondent
CORAM:
HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE MR.K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO.77868/2025
DATE OF HEARING : 04 DECEMBER 2025 DATE OF DECISION : 04 DECEMBER 2025
Per K.Anpazhakan :
During the course of hearing, the ld.A.R. for the Revenue, has submitted that the instant appeal is covered by the National Litigation Policy as the disputed amount involved herein is less than Rs.50,00,000/- (Fifty Lakhs only). Therefore, the appeal is dismissed under litigation policy vide Board’s Instruction being F.No.390/Misc./30/2023-JC dated 02.11.2023.
(Pronounced in the open court)
(Ashok Jindal)
Member (Judicial)
(K.Anpazhakan) Member (Technical)
mm
1 issue framed by the court
Whether an appeal involving a disputed amount of less than Rs. 50 lakh can be dismissed under the National Litigation Policy.
Commissioner of Customs (Port), Kolkata
M/s Chemsilk Commerce Pvt. Ltd.
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
