Custom, Excise & Service Tax Tribunal
Commr. Of Customs (Port), Kolkata vs M/S. Carbon Resources Pvt. Ltd on 29 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Customs MA (COD)75234,75236,75238,75240 & 75242/17
SP Nos.75235,75237,75239,75241 & 75243/2017
AND
Customs Appeal Nos. 75553 to 75557/2017
(Arising out of the Order-in-Appeal No.Kol/Cus/Port/AA/314-318/2016 dated-20/12/2006 passed by the Commissioner of Customs (Appeals), Kolkata)
Commr. of Customs (Port), Kolkata
Applicant (s)/Appellant (s)
Vs.
M/s. Carbon Resources Pvt. Ltd.
Respondent (s)
Appearance:
Sri S.N. Mitra, A.C. (A.R.) for the Appellant (s) Sri Ravi Raghavan, Advocate, Miss Satabdi Chatterjee & Miss Nivedita Agarwal, C.A. for the Respondent(s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Date of Hearing & Decision :29/11/2017 ORDER NO: M/O 75416-425/F/O 78149-78153/2017 Per Justice (Dr.) Satish Chandra Heard Shri S.N. Mitra, A.C. (A.R.) and Shri Ravi Raghvan, Advocate for the parties.
2. After hearing both the parties, it appears that in each appeal the duty demand is less than Rs.10.00 Lakhs.
3. We find that the appeals are covered vide Boards instruction being F.No.390/Misc./163/2010-JC dated 17.12.2015 in terms of litigation policy.
3. Accordingly, the appeals are not maintainable.
4. Hence, all the appeals are dismissed in limine.
(Dictated and Pronounced in the open Court) Sd/- Sd/-
(SHRI V. PADMANABHAN ) (JUSTICE DR. SATISH CHANDRA) TECHNICAL MEMBER PRESIDENT k.b/-
Customs Appeal Nos. 75553 to 75557/2017 2