Dismissed¶40

Commissioner of Customs, Patna v. Shri Laxmi Prasad

Patna HC22 Oct 2024MA/701/2009

Case brief

AI extract

What is this about?

Patna High Court; Miscellaneous Appeal Nos. 638, 700 and 701 of 2009; Commissioner of Customs, Patna versus Shri Vinod Kumar / Shri Ram Chandra Paswan / Shri Laxmi Prasad; withdrawal of customs departmental appeals; monetary-limit litigation policy; Rs. 1 Crore threshold; Ministry of Finance / CBIC Instruction dated 02.11.2023; interlocutory applications I.A. Nos. 02 and 03 of 2024 allowed; appeals dismissed as withdrawn; question of law left open; order dated 22-10-2024; coram Chief Justice K. Vinod Chandran with Justice Partha Sarthy.

What did the court decide?

Permission to withdraw the appeals granted; I.A. Nos. 02 of 2024 and 03 of 2024 allowed, and M.A. Nos. 638, 700 and 701 of 2009 dismissed as withdrawn, with the question of law left open. ¶40

Commissioner of Customs, Patna Vs Shri Laxmi Prasad — Patna HC (2024) — LawSathi Research

What the court decided

AI extract

Outcome

Permission to withdraw the appeals granted; I.A. Nos. 02 of 2024 and 03 of 2024 allowed, and M.A. Nos. 638, 700 and 701 of 2009 dismissed as withdrawn, with the question of law left open.

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Issue for consideration

Whether the interlocutory applications seeking withdrawal of the Department's miscellaneous appeals, on the ground that the disputes fall below the Rs. 1 Crore monetary limit prescribed by the Ministry of Finance (Department of Revenue, CBIC) Instruction dated 02.11.2023, should be allowed and the appeals withdrawn.

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Court's answer

The interlocutory applications for withdrawal — I.A. No. 02 of 2024 in M.A. No. 638 of 2009, I.A. No. 03 of 2024 in M.A. No. 700 of 2009 and I.A. No. 03 of 2024 in M.A. No. 701 of 2009 — stand allowed.

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Ratio / Principle

On the Department's prayer that the disputes fall below the threshold limit, the miscellaneous appeals stand dismissed as withdrawn.

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Key takeaways

The stated basis for dismissing the appeals as withdrawn is that the disputes fall below the threshold limit prescribed by the litigation policy of the Central Government.ratio¶42
The question of law arising in the appeals is expressly left open.ratio¶42

Detailed headnote1 paragraphs

HIGH COURT OF JUDICATURE AT PATNA (oral order per K. Vinod Chandran, CJ, bench comprising the Chief Justice and Partha Sarthy, J.) — Order dated 22-10-2024 — Customs / indirect taxes — Withdrawal of departmental appeals under the monetary-limit litigation policy — In Miscellaneous Appeal No. 638 of 2009 (Commissioner of Customs, Patna v. Shri Vinod Kumar), Miscellaneous Appeal No. 700 of 2009 (Commissioner of Customs, Patna v. Shri Ram Chandra Paswan) and Miscellaneous Appeal No. 701 of 2009 (Commissioner of Customs, Patna v. Shri Laxmi Prasad), interlocutory applications were filed for withdrawal of the appeals pursuant to the Instruction dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue, CBIC, under which appeals involving disputes below Rs. 1 Crore shall not be filed before the Hon'ble High Court and pending such appeals shall be withdrawn. The Court allowed I.A. Nos. 02 of 2024 and 03 of 2024 and, accepting the Department's prayer that the disputes fall below the threshold limit of the Central Government's litigation policy, dismissed all three miscellaneous appeals as withdrawn, leaving the question of law open.

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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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