Calcutta High Court
CUSTA/62/2025 of PRINCIPAL COMMISSIONER OF CUSTOMS (PORT) Vs M/S ARAHANT AUTOMATION on 30 July 2026
ORDER SHEET CUSTA/62/2025 IA NO: GA/1/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE PRINCIPAL COMMISSIONER OF CUSTOMS (PORT), KOLKATA VS M/S. ARAHANT AUTOMATION BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 30th July,
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OD 102 ORDER SHEET CUSTA/62/2025 IA NO: GA/1/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF CUSTOMS (PORT), KOLKATA VS M/S. ARAHANT AUTOMATION
BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 30th July, 2026.
Appearance: Mr. Bhaskar Prosad Banerjee, Adv. Mr. Abhradip Maity, Adv. …for the appellant
Mr. Shovendu Banerjee, Adv. Mr. Soumyajit Mishra, Adv. …for the respondent
The Court: Heard learned counsel appearing for either of the parties. Learned counsel for the appellant submits that the monetary effect in this case is less than Rs.50 lakhs which is below the limit as prescribed in the Central Board of Indirect Taxes & Customs’ instruction under F. No.390/Misc./30/2023-JC dated 02.11.2023 but the case falls within the exceptional category under para 2 as per Central Board of Indirect Taxes & Customs’ instruction dated 02.11.2023. We have perused the application. We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exceptional
2 clause as read in para 2 as per Central Board of Indirect Taxes & Customs’ instruction dated 02.11.2023 is applicable in the present appeal. As such, this appeal and the connected application being GA/1/2025 are dismissed as the monetary effect in this matter is below Rs. 1 crore.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
B.Pal