The Commissioner Of Customs And Central ... vs Shri Sanjay Bansal
2025 Latest Caselaw 3818 Tel

Telangana High Court

The Commissioner Of Customs And Central ... vs Shri Sanjay Bansal on 11 June, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
     THE HONOURABLE SRI JUSTICE NARSING RAO
                 NANDIKONDA
                        CEA No.24 OF 2013

JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Ms. B.Sapna Reddy, learned Senior Standing Counsel for the

CBIC for the appellant, would submit thatf in terms of Central

Board of Indirect Taxes and Customs (CBIC) Circular No.3 of

2018, dated 06.08.2024, all appeals, where the tax effect is below

Rs.2,00,00,000/-, are required to be withdrawn and, as the value

of the present appeal is less than Rs.2,00,00,000/-, the appellant

may be permitted to withdraw the appeal. Learned counsel would

further submit that liberty may be granted, in case it were to be

found later that the subject matter of the appeal falls within the

exceptions mentioned in the aforesaid Circular, to file an

application for restoration of the appeal.

2. Granting liberty as sought for, the appeal is dismissed as

withdrawn. The question of law involved in this appeal will

remain open. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any,

shall stand closed

_____________________ P.SAM KOSHY, J

_________________________________ NARSING RAO NANDIKONDA, J 11.06.2025 Lrkm