The Commissioner Of Customs Kolkata ... vs M/S Star Enterprises
2026 Latest Caselaw 1228 Cal/2

Calcutta High Court

The Commissioner Of Customs Kolkata ... vs M/S Star Enterprises on 20 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 3


                                 ORDER SHEET
                                CUSTA/89/2025
                               IA NO:GA/1/2025
                       IN THE HIGH COURT AT CALCUTTA
                            SPECIAL JURISDICTION
                                ORIGINAL SIDE


              THE COMMISSIONER OF CUSTOMS KOLKATA PORT
                                 VS
                        M/S STAR ENTERPRISES


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ

AND The Hon'ble JUSTICE UDAY KUMAR Date: 20th February, 2026.

Appearance:

Mr. Kaushik Dey, Adv.

Mr. K.K. Maiti, Adv.

...for the appellant

The Court: Heard learned counsel appearing for the appellant. Perused the

application and the Memorandum of Appeal as well as the order of the learned

Tribunal dated 25.07.2025. The learned Tribunal's order is read as follows:

"The present Miscellaneous Application for stay has been filed by

the Appellant Revenue seeking stay of the Impugned-Order-in-Appeal No.

Kol/Cus(Port)/Akr/851/2021 dated 14.12.2021 passed by the

Commissioner of Customs (Appeals) Kolkata.

2. As far as the Stay Petition filed by the Department is concerned,

it is observed that the same is filed in a routine and mechanical manner

without any application of mind. The same is of a casual nature. The said

Stay Petition, filed by the Department is dismissed.

3. On perusal of records, we find that the amount involved in the

present case is below Rs.50.00 Lakhs. Vide Board's Instruction under F.

No.390/Misc./30/2023-JC dated 02.11.2023 has specified the monetary

limits and it has been notified that the Department shall not file Appeal

before the Tribunal, if the amount of demand is less than Rs.50 Lakhs in

the impugned order. Accordingly, the present Appeal filed by the Revenue

is dismissed."

As the amount involved in this appeal is below the monetary limit as

prescribed under the circular and no substantial question of law arises from the

order of the tribunal, the appeal and the connected application are dismissed.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

B.Pal