Custom, Excise & Service Tax Tribunal
Kolkata(Port) vs Laxmi Mondal on 2 April, 2025
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Miscellaneous Application No. 77117/2019(STAY)
IN
Customs Appeal No. 77254 of 2019
(Arising out of Order-in-Appeal No.Kol/Cus(Port)/KA/97/0/2019 dated 10.07.2019
passed by Commissioner of Customs(Appeals), Kolkata)
Commr. of Customs, Kolkata
15/1, Strand Road, Kolkata-700 001
Appellant
VERSUS
Laxmi Mondal
021, Mahagama Near Petrol Pump,
Godda, Jharkhand- 814154
Respondent
APPEARANCE None for the Appellant Mr.A.K.Choudhary, Authorized Representative for the Revenue CORAM: HON'BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) HON'BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL) MISC ORDER NO.75315/2025 FINAL ORDER NO. -75917/2025 Date of Hearing : 02.04.2025 Date of Decision : 02.04.2025 Per : R. MURALIDHAR :
On perusal of records, we find that the amount involved in the present case is below the monetary limit of Rs.50.00 Lakhs which has been notified vide Board's Instruction being F.No.390/Misc/30/2023-JC dated 02.11.2023 as modified. Accordingly, the Appeal is dismissed under National Litigation Policy. Stay dismissed and the appeal dismissed on NLP basis.
(Pronounced and dictated in the open court) Sd/-
(R. MURALIDHAR) MEMBER (JUDICIAL) Sd/-
(RAJEEV TANDON) MEMBER (TECHNICAL) SB