C/87855/2014 — Nhava sheva(Export) vs AARAS SHIPPING & LOGISTICS (I) PVT. LTD.

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH

Customs Appeal No. 87855 of 2014

(Arising out of Order-in-Appeal No. 1365 (Container Cell)/2014 (JNCH) EXP-59 dated 28.03.2014 passed by the Commissioner of Customs (Appeals), Mumbai II)

Commissioner of Customs (Export),
JNCH, Nhava Sheva …..Appellant

      Vs. 

Aaras Shipping & Logistics (India) Pvt. Ltd. Room no.A-2, 1st Floor, Jain House, Police Court Lane, Fort, Mumbai …..Respondent

APPEARANCE: None for the appellant Shri Deepak Sharma, AC(AR) for the respondent

CORAM: Hon’ble Mr C J Mathew, Member (Technical)

Hon’ble Mr Ajay Sharma, Member (Judicial)

FINAL ORDER No: 85561/2024

DATE OF HEARING:
05-06-2024 DATE OF DECISION :
05-06-2024

Per: Coram

Upon enquiry from the bench, Learned Authorised Representative conceded that the amount in dispute is below the

• 2 -

C/87855/2014 threshold of `10,00,000/- prescribed in New Litigation Policy1 by Central Board of Indirect Taxes and Customs(CBIC). 2. The appeal of Revenue is dismissed in terms of the policy.
(Dictated and pronounced in open Court)

(Ajay Sharma) Member (Judicial) (C J Mathew) Member (Technical)

//SR

1 F.No. 390/Misc./163/2010-JC dated 17th December 2015