The Commissioner of Customs (Preventive) Patna, v. M/S Ambika Jewellers
Case brief
What is this about?
Patna High Court Miscellaneous Appeal No. 123 of 2023; Commissioner of Customs (Preventive) Patna v. M/S Ambika Jewellers; appeal dismissed as withdrawn on 17-09-2025; withdrawal pursuant to monetary limit policy — disputes below one crore (Rs. 1,00,00,000) not to be appealed before the Court; I.A. No. 01 of 2024 taken up for hearing; per Bibek Chaudhuri, J., with Dr. Anshuman, J.; customs; withdrawal of appeal below Rs. 1 crore threshold.
What did the court decide?
In view of the policy decision that appeals involving disputes below the monetary limit of one crore shall be withdrawn and no such appeal shall be filed before the Court, the instant Miscellaneous Appeal No. 123 of 2023 was ordered to be dismissed as withdrawn. ¶¶15