Commissioner Of Customs ... vs M/S Gippsaero Pvt Ltd
2025 Latest Caselaw 381 Cal/2

Calcutta High Court

Commissioner Of Customs ... vs M/S Gippsaero Pvt Ltd on 14 July, 2025

Author: T.S Sivagnanam

Bench: T.S Sivagnanam

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

                                  CUSTA/59/2024
                                 IA NO: GA/1/2024

    COMMISSIONER OF CUSTOMS (ADMINISTRATION AND AIRPORT) , KOLKATA
                                 VS
                       M/S GIPPSAERO PVT LTD.

BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
              -A N D-
HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
DATE : 14th July, 2025.

                                                            Mr. Vipul Kundalia, Sr. Adv.
                                                       Ms. Aishwarya Rajyashree, Adv.
                                                              Mr. Anindya Kanan, Adv.
                                          Mr. Chandra Gupta Kamal, Adv. ...for appellant.

                                                        Mr. Abhratosh Majumdar, Sr. Adv.
                                                                Mr. Rahul Dhanuka, Adv.
                                                    Mr. Jay Bohra, Adv. ...for respondent.

       The Court : We have heard Mr. Vipul Kundalia, learned senior counsel assisted

by Ms. Aishwarya Rajyashree, learned advocate for the appellant and Mr. Abhratosh

Majumdar, learned senior advocate for the respondent.

       This appeal has been filed well within the period of limitation. The

learned senior counsel seeks to make detail submission and also place certain

judgments in support of his contention. The apprehension of the department is

that the respondent/assessee has filed a contempt petition before the learned

single Judge stating that the department has violated the orders passed by the

learned writ court.

       It is submitted by learned senior advocate for the appellant that there

was no direction passed by the learned writ court for release of the amount

which was directed to be kept in a fixed deposit pending disposal of the appeal
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filed by the assessee before the learned Tribunal and the assessee has now

succeeded before the learned Tribunal where a direction has been issued to the

effect that the amount retained in fixed deposit in terms of the order passed by

the learned writ court in WP/20/2020 should be released. It is submitted by

learned senior counsel that such contempt application is not maintainable. It

will be well open to the appellant to canvas such a plea before the learned writ

court, if they are so advised.

          The learned advocate for the respondent would fairly submit that the

respondent will not press for hearing the contempt application and if it is

listed, they will seek for adjournment.

          In the light of the above submission, the respondent shall not press for

disposal of the contempt application till this appeal is heard and disposed of.

          Parties are at liberty to file compilation of case laws, if they so desire.

          Since the matter is heard, the respondent is desires of raising a

preliminary objection as regards maintainability of the appeal on the ground

that the appeal is below the threshold limit fixed in the circular issued by the

Central Board. It will be well open to the learned advocate for the respondent to

make such submission when the appeal is heard.

          List the appeal under the same caption on 22.7.2025.



                                              .

(T.S. SIVAGNANAM) CHIEF JUSTICE

(CHAITALI CHATTERJEE (DAS), J.) SM/pkd.

AR[CR]