(Sanjiv Khanna and Bela M. Trivedi, JJ.)
Commissioner of Customs (Import) ____________________ Appellant;
v.
Atlas Mercantile Pvt. Ltd. ___________________________ Respondent.
Miscellaneous Application No. 1156 of 2022 and Civil Appeal No. 4906 of 2021, decided on August 1, 2022
The Order of the court was delivered by
Order
1. It is stated that the circular dated 22.08.2019 applies only to the matters relating to the Central Excise and Service Tax and does not apply to matters pertaining to the Customs Act, 1962. Insofar as the Customs Act, 1962 is concerned, the monetary limit is still Rs. 25 lakhs in terms of the circular dated 17.12.2015.
2. In view of the aforesaid position, the present application is allowed and the order dated 19.08.2021 passed in Civil Appeal No. 4906 of 2021 is recalled and the appeal is restored to its original number.
Miscellaneous Application No. 1156/2022 in C.A. No. 4906/2021
Commissioner of Customs (Import) ____________________ Petitioner
v.
M/s. Atlas Mercantile Pvt. Ltd. _______________________ Respondent
(For Admission and IA No. 141495/2021-Restoration)
Date: 01-08-2022 This petition was called on for hearing today.
(Before Sanjiv Khanna and Bela M. Trivedi, JJ.)
UPON hearing the counsel, the Court made the following
ORDER
3. It is stated that the circular dated 22.08.2019 applies only to the matters relating to the Central Excise and Service Tax and does not apply to matters pertaining to the Customs Act, 1962. Insofar as the Customs Act, 1962 is concerned, the monetary limit is still Rs. 25 lakhs in terms of the circular dated 17.12.2015.
4. In view of the aforesaid position, the present application is allowed and the order dated 19.08.2021 passed in Civil Appeal No. 4906 of 2021 is recalled and the appeal is restored to its original number.
5. The miscellaneous application, accordingly, is disposed of.
———
