COMMISSIONER OF CUSTOMS Vs. AZAD JAIN

JUDGEMENT

(1.) By this application, the applicant seeks recall of the order dated 10.10.2019 whereby, this court had disposed of the appeal as not pressed in the light of the instruction dated 22nd August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs which provides that no appeal wherein the tax limit does not exceed the monetary limit of Rs.1 crore shall be filed before the High Court.

(2.) Mr. Ankit Shah, learned senior standing counsel for the applicant submitted that the instruction dated 22nd August, 2019 applies only to legacy issues viz. matters relating to central excise and service tax and that such instruction is not applicable to cases related to customs matters. It was submitted that due to inadvertence, the learned senior standing counsel was not in a position to point out the aforesaid facts to this court and had accordingly not pressed the appeal.

(3.) This court had also heard Mr. Hardik Modh, learned advocate for the respondent.