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2024 (5) TMI 1618

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....Decisions)<br>Dated:- 10-5-2024<br>CUSTA/8/2016 - -<br>Customs<br>THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ For the Appellant : Mr. Kausik Dey, Adv., Ms....

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....tes that the tax effect involved in the present appeal is much below the limit fixed by the circular F. No. 390/Misc/30/2023-JC issued by Ministry of Finance, Department of Revenue, Central Board of D....