Dismissed
-Kolkata(Port) v. Rkr Graphite Pvt. Ltd.
CESTATC/76474/2024
Case brief
AI extract
What is this about?
The Tribunal dismissed the customs appeal filed by the Commissioner of Customs, Kolkata, against a domestic appeal. The court held that the amount involved was below Rs. 50.00 Lakhs, invoking a Board Instruction, thus depriving the Revenue of the right to appeal.
What did the court decide?
The appeal filed by the Revenue is dismissed pursuant to the Board's Instruction limiting revenue appeals to cases where the demand exceeds Rs. 50.00 Lakhs.