Dismissed¶42

Commissioner of Customs, Patna v. Shri Ram Chandra Paswan

Patna HC22 Oct 2024MA/700/2009

Case brief

AI extract

What is this about?

Customs appeals withdrawal; monetary limit litigation policy; CBIC Instruction dated 02.11.2023; disputes below Rs. 1 Crore; Patna High Court; Miscellaneous Appeal Nos. 638, 700, 701 of 2009; dismissed as withdrawn; question of law left open; Commissioner of Customs Patna; Vinod Kumar; Ram Chandra Paswan; Laxmi Prasad; interlocutory applications allowed; Central Board of Indirect Taxes and Customs.

What did the court decide?

Permission to withdraw granted; interlocutory applications allowed and all three appeals (M.A. Nos. 638, 700 and 701 of 2009) dismissed as withdrawn, with the question of law left open. ¶42

Commissioner of Customs, Patna Vs Shri Ram Chandra Paswan — Patna HC (2024) — LawSathi Research

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

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

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Re : M.A. No. 638 of 2009, M.A. No. 700 of 2009

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and M.A. No. 701 of 2009

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Learned counsel for the appellant seeks permission to withdraw the appeals.

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The appeals stand dismissed as withdrawn considering the prayer of the Department that it is below the

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

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threshold limit as per the litigation policy of the Central Government. The question of law is left open.

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(K. Vinod Chandran, CJ)

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(Partha Sarthy, J)

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Anushka/-

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Commissioner of Customs, Patna v. Shri Ram Chandra Paswan

Case brief

What is this about?

What did the court decide?

Commissioner of Customs, Patna v. Shri Ram Chandra Paswan

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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