M/S. Ratan Mica Exports (P) Ltd vs Commissioner Of Customs (Airport) & Anr
2025 Latest Caselaw 859 Cal/2

Calcutta High Court

M/S. Ratan Mica Exports (P) Ltd vs Commissioner Of Customs (Airport) & Anr on 6 August, 2025

Author: T.S. Sivagnanam

Bench: T.S Sivagnanam

OD-8

                     IN THE HIGH COURT AT CALCUTTA
                     SPECIAL JURISDICTION [CUSTOMS]
                              ORIGINAL SIDE


                                CUSTA/1/2025
                              IA NO: GA/1/2025

                   M/s. RATAN MICA EXPORTS (P) LTD.
                                 VS
               COMMISSIONER OF CUSTOMS (AIRPORT) & ANR.



BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
             -A N D-
HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
DATE : 6th August, 2025

                                                            Mr. B.N. Pal, Adv.
                                                 Mr. Protyush Chatterjee, Adv.
                                                               ...for appellant
                                               Ms. Manasi Mukherjee, Adv.(VC)
                                                            ...for respondents

The Court : We have heard Mr. B.N. Pal, learned Counsel appearing for

the appellant/assessee and Ms. Manasi Mukherjee, learned Counsel for the

respondents.

Learned Counsel for the appellant/assessee places reliance on the

decision of the learned Tribunal in Axiom Cordages Ltd. vs. Commissioner,

(2023) 4 Centax 120 (Tri.-Bom.). As could be seen from the judgment reported in

2024 (389) E.L.T. A41(S.C.), an appeal was filed by the Department against the

order of the learned Tribunal and an order of stay has been granted.

Learned Counsel appearing for the appellant/assessee is directed to

verify as to whether the appeal is still pending or it has been disposed of.

Let the matter appear on 20th August, 2025.

(T.S. SIVAGNANAM, CJ. )

(CHAITALI CHATTERJEE (DAS), J.)

SN.

AR[CR]