Dismissed¶40

Commissioner of Customs Patna v. Shri Vinod Kumar

Patna HC22 Oct 2024MA/638/2009

Case brief

AI extract

What is this about?

Withdrawal of departmental Customs appeals under CBIC/MoF litigation policy; Instruction dated 02.11.2023; monetary limit Rs. 1 Crore; disputes below threshold not to be appealed to High Court; appeals dismissed as withdrawn; question of law left open; Patna High Court Oral Order 22-10-2024; Miscellaneous Appeal Nos. 638, 700, 701 of 2009; Commissioner of Customs Patna versus Shri Vinod Kumar / Shri Ram Chandra Paswan / Shri Laxmi Prasad (Motihari, East Champaran); I.A. Nos. 02 and 03 of 2024 allowed; K. Vinod Chandran CJ; Partha Sarthy Judge; counsel Mr. Anshuman Singh Sr. SC and Mr. R.R. Tiwari Advocate.

What did the court decide?

Withdrawal of the three Miscellaneous Appeals permitted; appeals dismissed as withdrawn; question of law left open. ¶40

Commissioner of Customs Patna Vs Shri Vinod Kumar — Patna HC (2024) — LawSathi Research

What the court decided

AI extract

Outcome

Withdrawal of the three Miscellaneous Appeals permitted; appeals dismissed as withdrawn; question of law left open.

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Issue for consideration

Whether permission should be granted to withdraw Miscellaneous Appeal Nos. 638, 700 and 701 of 2009, the disputes therein falling below the Rs. 1 crore monetary limit prescribed by the Instruction dated 02.11.2023 of the Central Board of Indirect Taxes and Customs.

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Court's answer

Interlocutory Application Nos. 02 of 2024, 03 of 2024 and 03 of 2024 stand allowed.

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Ratio / Principle

The three Miscellaneous Appeals stand dismissed as withdrawn, considering the prayer of the Department that the disputes are below the threshold limit as per the litigation policy of the Central Government.

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Key takeaways

The question of law involved in the withdrawn appeals is expressly left open.obiter¶42

Detailed headnote1 paragraphs

Patna High Court - Oral Order dated 22.10.2024, authored per Hon'ble the Chief Justice (K. Vinod Chandran), bench comprising Hon'ble Mr. Justice Partha Sarthy. In Miscellaneous Appeal Nos. 638, 700 and 701 of 2009 (Commissioner of Customs, Patna as appellant against Shri Vinod Kumar, Shri Ram Chandra Paswan and Shri Laxmi Prasad respectively), Interlocutory Applications Nos. 02 and 03 of 2024 were filed for withdrawal of the appeals pursuant to the Instruction dated 02.11.2023 of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, under the monetary-limit policy whereby disputes below Rs. 1 crore are not to be appealed before the High Court and appeals below the limit are to be withdrawn. The Court allowed the interlocutory applications and, on the Department's prayer, dismissed the appeals as withdrawn, observing that the disputes fall below the threshold limit under the Central Government's litigation policy; the question of law was left open. For the Appellant/s: Mr. Anshuman Singh, Sr. SC; for the Respondent/s: Mr. R.R. Tiwari, Advocate.

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Miscellaneous Appeal No.638 of 2009

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COMMISSIONER OF CUSTOMS PATNA, 5^th Floor C.R.Building, Birchand Patel Marg, Patna

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... ... Appellant/s

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Versus

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SHRI VINOD KUMAR, S/O Vishnu Sah, Resident at/P.O. Algarimath Math Banjari, Motihari, East Champaran

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... ... Respondent/s

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======================================================

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with

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Miscellaneous Appeal No. 700 of 2009

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======================================================

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COMMISSIONER OF CUSTOMS, PATNA, 5^th Floor C.R.Building, Birchand Patel Marg, Patna

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... ... Appellant/s

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Versus

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SHRI RAM CHANDRA PASWAN, S/O Late Shivraj Paswan, Village Ashok Pakri (Jiwari Tola), P.S. Pipra, Dt. East Champaran

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... ... Respondent/s

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====================================================== with Miscellaneous Appeal No. 701 of 2009

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======================================================

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COMMISSIONER OF CUSTOMS, PATNA, 5^th Floor C.R.Building, Birchand Patel Marg, Patna

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... ... Appellant/s

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Versus

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SHRI LAXMI PRASAD, S/O Brijbihari Prasad, Resident at/ P.O. Sonarpatti, Motihari Town, East Champaran

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... ... Respondent/s

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====================================================== Appearance : (In Miscellaneous Appeal No. 638 of 2009) For the Appellant/s : Mr. Anshuman Singh, Sr. SC For the Respondent/s : Mr. (In Miscellaneous Appeal No. 700 of 2009) For the Appellant/s : Mr. Anshuman Singh, Sr. SC For the Respondent/s : Mr. (In Miscellaneous Appeal No. 701 of 2009) For the Appellant/s : Mr. Anshuman Singh, Sr. SC

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Patna High Court MA No.638 of 2009(17) dt.22-10-2024 2/3

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For the Respondent/s : Mr.R.R.Tiwari, Advocate

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======================================================

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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17 22-10-2024

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Re : I.A. No. 02 of 2024 in M.A. No. 638 of 2009,

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I.A. No. 03 of 2024 in M.A. No. 700 of 2009 and I.A. No. 03

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of 2024 in M.A. No. 701 of 2009

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The present interlocutory applications have been filed for withdrawal of the appeal as it falls within the limit prescribed in light of the Instruction dated 02.11.2023, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, where the dispute involving monetary limits of below Rs. 1 Crore, no appeal shall be filed before the Hon’ble High Court and all the appeals in which the dispute is below Rs. 1 Crore, shall be withdrawn.

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