Custom, Excise & Service Tax Tribunal
Kolkata(Port) vs Hi Tech Cellphone Pvt Ltd on 7 October, 2024
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT NO.1
Customs Appeal No 79132 of 2018
(On behalf of Revenue)
(Arising out of Order-in-Appeal No...KOL/CUS(Port)/AA/1497/2018 dated 08.08.2018
passed by Commissioner (Appeals) of Customs, Kolkata)
Commissioner of Customs(Port), Kolkata
15/1, Strand Road, Kolkata-700 001.
Appellant
VERSUS
M/s Hitech Assessories Pvt. Ltd.
118, Karl Marx, Sarani, 3rd Floor, Khidderpore, Kolkata-700023
Respondent
With Customs Appeal No. 75721 of 2019 (Arising out of Order-in-Appeal No...KOL/CUS(Port)/AA/2053-2054/2018 dated 11.12.2018 passed by Commissioner (Appeals) of Customs, Kolkata) Commissioner of Customs(Port), Kolkata 15/1, Strand Road, Kolkata-700 001.
Appellant VERSUS M/s Hitech Cellphone 118, Karl Marx, Sarani, 3rd Floor, Khidderpore, Kolkata-700023 Respondent With Customs Appeal No. 75722 of 2019 (Arising out of Order-in-Appeal No...KOL/CUS(Port)/AA/2053-2054/2018 dated 11.12.2018 passed by Commissioner (Appeals) of Customs, Kolkata) Commissioner of Customs(Port), Kolkata 15/1, Strand Road, Kolkata-700 001.
Appellant VERSUS M/s Hitech Cellphone 118, Karl Marx, Sarani, 3rd Floor, Khidderpore, Kolkata-700023 Respondent With Customs Appeal No. 75723 of 2019 (Arising out of Order-in-Appeal No...KOL/CUS(Port)/AA/2052/2018 dated 11.12.2018 passed by Commissioner (Appeals) of Customs, Kolkata) 2 Customs Appeal No.79132/18, 75721, 75722, 75723, 75724, 75725/2019 Commissioner of Customs(Port), Kolkata 15/1, Strand Road, Kolkata-700 001.
Appellant VERSUS M/s Hitech Cellphone 118, Karl Marx, Sarani, 3rd Floor, Khidderpore, Kolkata-700023 Respondent With Customs Appeal No. 75724 of 2019 (Arising out of Order-in-Appeal No...KOL/CUS(Port)/AA/2050-2051/2018 dated 11.12.2018 passed by Commissioner (Appeals) of Customs, Kolkata) Commissioner of Customs(Port), Kolkata 15/1, Strand Road, Kolkata-700 001.
Appellant VERSUS M/s Hitech Cellphone 118, Karl Marx, Sarani, 3rd Floor, Khidderpore, Kolkata-700023 Respondent With Customs Appeal No. 75725 of 2019 (Arising out of Order-in-Appeal No...KOL/CUS(Port)/AA/2050-2051/2018 dated 11.12.2018 passed by Commissioner (Appeals) of Customs, Kolkata) Commissioner of Customs(Port), Kolkata 15/1, Strand Road, Kolkata-700 001.
Appellant VERSUS M/s Hitech Cellphone 118, Karl Marx, Sarani, 3rd Floor, Khidderpore, Kolkata-700023 Respondent APPERANCE :
Shri Subrata Debnath, Authorized Representative for the Appellant Mr. S.C.Ratho, Consultant for the Respondent CORAM:
HON'BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) FINAL ORDER NO...77132-77137/2024 DATE OF HEARING : 07.10 .2024 DATE OF DECISION : 0 7.10.2024 3 Customs Appeal No.79132/18, 75721, 75722, 75723, 75724, 75725/2019 Per Ashok Jindal :
In terms of litigation policy vide Board's instruction being F. No. 390/Misc./30/2023-JC dated 02.11.2023, the appeal is dismissed as the total revenue involved is less than Rs. 50,00,000/- (Fifty Lakhs only).
(Pronounced in the open court.) (Ashok Jindal) Member (Judicial) (K.Anpazhakan) RG Member (Technical)