1 OD-1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE CUSTA/32/2019 THE COMMISSIONER OF CUSTOMS (PORT), KOLKATA VS. SANJIB GHOSH & ORS. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Date : 19th February, 2025 Appearance : Mr. Vipul Kundalia, Sr. Adv. Mr. Bijitesh Mukherjee, Adv. …for Appellant The Court : Learned Advocate for the appellant/revenue has prayed for withdrawal of this appeal on the ground that this appeal is much below the monetary limit. The written instruction issued by the Deputy Commissioner dated 24.1.2025 in this regard handed over to this Court be kept with the record. In view of the above, the appeal stands disposed of as the tax effect is below the monetary limit. However, substantial questions of law suggested are left open. (T.S. SIVAGNANAM, C.J.) (CHAITALI CHATTERJEE (DAS), J.) SN/SM. AR(CR)