The Commissioenr Of Customs ... vs M/S. Balaji Multiplex (P) Ltd
2024 Latest Caselaw 1734 Cal/2

Calcutta High Court

The Commissioenr Of Customs ... vs M/S. Balaji Multiplex (P) Ltd on 10 May, 2024

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-8
                             CUSTA/56/2018
                  IA No.GA/1/2018 (Old No.GA/2078/2018)

                     IN THE HIGH COURT AT CALCUTTA
                     SPECIAL JURISDICTION (CUSTOMS)
                              ORIGINAL SIDE


        THE COMMISSIOENR OF CUSTOMS (PREVENTIVE), KOLKATA
                                   VERSUS
                      M/s. BALAJI MULTIPLEX (P) LTD.



BEFORE :
THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI
             AND
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
Date : 10th May, 2024.

                                                                        Appearance:
                                                                Mr. K. K. Maiti, Adv.
                                                  Mr. Bhaskar Prasad Banerjee, Adv.
                                                                ... for the appellant.


1.

Heard Sri K. K. Maiti, learned senior standing counsel assisted by Sri

Bhaskar Prasad Baneerjee, learned standing counsel for the appellant.

2. Learned counsel for the appellant states that the controversy involved in

the present appeal is squarely covered by a judgment of this Court dated

04.12.2022 in CUSTA/31/2018 (Commissioner of Customs (Preventive)

Vs. Savitri Sales Pvt. Ltd.). He further states that the aforesaid Customs

Appeals No.31 of 2018 arose from the impugned common order of the

Customs, Excise and Service Tax Appellate Tribunal, Kolkata (Eastern

Zonal Bench, Kolkata).

3. In view of the aforesaid, this appeal (CUSTA/56/2018) is allowed in terms

of the judgment and order dated 04.12.2022 passed in Customs Appeal

No.31 of 2018 (Commissioner of Customs (Preventive) Vs. Savitri Sales

Pvt. Ltd.).

4. Sri Gaurav Sinha, Commissioner of Customs (Preventive), West Bengal,

Kolkata is personally present in Court and has filed his personal affidavit.

His personal presence is exempted.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

As.