Telangana High Court
Commissioner Of Customs And Central ... vs M/S.Charminar Nonwovens Limited on 11 June, 2025
Author: P.Sam Koshy
Bench: P.Sam Koshy
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE NARSING RAO
NANDIKONDA
CEA No.130 OF 2010
JUDGMENT:(per Hon'ble Sri Justice P.Sam Koshy) Ms. B.Sapna Reddy, learned Senior Standing Counsel for the CBIC for the appellant, would submit thatf in terms of Central Board of Indirect Taxes and Customs (CBIC) Circular No.3 of 2018, dated 06.08.2024, all appeals, where the tax effect is below Rs.2,00,00,000/-, are required to be withdrawn and, as the value of the present appeal is less than Rs.2,00,00,000/-, the appellant may be permitted to withdraw the appeal. Learned counsel would further submit that liberty may be granted, in case it were to be found later that the subject matter of the appeal falls within the exceptions mentioned in the aforesaid Circular, to file an application for restoration of the appeal.
2. Granting liberty as sought for, the appeal is dismissed as withdrawn. The question of law involved in this appeal will remain open. There shall be no order as to costs. 2
Consequently, miscellaneous petitions pending, if any, shall stand closed _____________________ P.SAM KOSHY, J _________________________________ NARSING RAO NANDIKONDA, J 11.06.2025 Lrkm