Commissioner Of Customs Port Kolkata vs Ms Rk Impex And Co India
2026 Latest Caselaw 2082 Cal/2

Calcutta High Court

Commissioner Of Customs Port Kolkata vs Ms Rk Impex And Co India on 19 March, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                                  1


OD - 6
                            IN THE HIGH COURT AT CALCUTTA
                               Special Jurisdiction [Customs]

                                       ORIGINAL SIDE
                                           CUSTA/14/2026
                                           IA NO: GA/1/2026, GA/2/2026
                                           COMMISSIONER OF CUSTOMS PORT KOLKATA
                                                         VS
                                           MS RK IMPEX AND CO INDIA



BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                     And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 19th March, 2026
                                                                                  Appearance :
                                                              Ms. Manasi Mukherjee, Adv. (VC)
                                                                   Mr. Bijitesh Mukherjee, Adv.
                                                                                ...for appellant.

                                                                     Mr. Mohit Chamaria, Adv.
                                                                             ...for respondent.

The Court : There is a delay of 85 days in filing the appeal. We are satisfied with

the explanation offered for not preferring the appeal within time. Therefore, the delay is

condoned. The application is allowed.

IA No.GA/1/2026 is disposed of.

Learned counsel appearing for the appellant is present. Mr. Mohit Chamaria,

learned advocate, appears for the respondent/assessee.

Heard the learned counsels for the parties and perused the order of the Tribunal

dated 24.4.2025. The order of the Tribunal reads as under :

"On perusal of records, I 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."

In view of the Circular dated 2.11.2023, as the amount involved in the case is

much less than Rs.1 crore, the appeal dismissed and the application [ GA/2/2026] are

dismissed.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) sd/