Supreme Court - Daily Orders
Commnr. Of Customs Amritsar vs Harish Chander on 10 May, 2023
Bench: Krishna Murari, Bela M. Trivedi
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 8690 OF 2011
COMMISSIONER OF CUSTOMS, AMRITSAR APPELLANT(S)
VERSUS
HARISH CHANDER RESPONDENT(S)
WITH
CIVIL APPEAL No. 8691 OF 2011
O R D E R
We have heard learned counsel for the appellant.
2. Our attention has been drawn to Circular F. No.390/Misc./163/2010-JC dated 17.12.2015 issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs providing the monetary limits below which appeal shall not be filed before various courts. The limit fixed for filing appeal before the Supreme Court of India is Rs.25 Lakhs.
3. Admittedly, in the case at hands, the Signature Not Verified Digitally signed by GEETA AHUJA Date: 2023.05.11 valuation of the goods at the time of seizure was 14:52:44 IST Reason: only Rs.9 Lakhs.
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4. In view of the above Circular, the appeals involve amount much less than Rs.25 Lakhs and thus, appeals accordingly stand dismissed on account of low tax effect. However, the question of law is left open to be adjudicated in an appropriate case.
5. Pending application(s), if any, shall stand disposed of.
.......................J. ( KRISHNA MURARI ) .......................J. ( BELA M. TRIVEDI ) NEW DELHI 10th MAY, 2023 2 ITEM NO.103 COURT NO.11 SECTION IV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 8690/2011 COMMISSIONER OF CUSTOMS, AMRITSAR Appellant(s) VERSUS HARISH CHANDER Respondent(s) WITH C.A. No. 8691/2011 (IV) Date : 10-05-2023 These appeals were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE KRISHNA MURARI HON'BLE MS. JUSTICE BELA M. TRIVEDI For Appellant(s) Mr. N Venkatraman, A.S.G.(NP) Mrs. B Sunita Rao, Adv.
Mr. Mukesh Kumar Maroria AOR Mr. Apoorv Kurup, Adv.
Mr. B K Satija, Adv.
Mr. Ashok Panigrahi, Adv. Mrs. Anil Katiyar, AOR Mr. B. Krishna Prasad, AOR Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. M. K. Garg, AOR UPON hearing the counsel the court made the following O R D E R The appeals stand dismissed in terms of the signed order. Pending application(s), if any, shall stand disposed of.
(Geeta Ahuja) (Beena Jolly) Assistant Registrar-cum-PS Court Master (Signed Order is placed on the file) 3