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2025 DAILYLAW 99727 (PAT)

The Commissioner of Customs (Preventive) Patna v. M/S Ambika Jewellers

MA/123/2023 · 2025-09-17

Anshuman, Bibek Chaudhuri

body2025

Judgment text

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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.123 of 2023 ====================================================== The Commissioner of Customs (Preventive) Patna,5th Floor, Central Revenue Building, Birchand Patel Path, Patna - 800001 ... ... Appellant/s Versus M/S Ambika Jewellers, 1D, 1st Floor, Devalaya Apartment, Bari Path, Bakarganj, Patna – 800 004. ... ... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Anshuman Singh, Advocate For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI and HONOURABLE MR. JUSTICE DR. ANSHUMAN ORAL ORDER (Per: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI) 3 17-09-2025 1. Though the instant appeal is listed for orders on office notes on the prayer made by the learned Advocate appearing on behalf of the appellant, I. A. No. 01 of 2024 is taken up for hearing. 2. It is submitted by the learned Advocate for the appellant that the appellant does not wish to proceed with the instant appeal as the dispute involved in the appeal is below the monetary limit of one crore and no appeal shall be filed before this Court and all the appeals in which dispute is below one crore shall be withdrawn. 3. In view of such policy decision, the instant appeal Patna High Court MA No.123 of 2023(3) dt.17-09-2025 2/2 be dismissed as withdrawn. skm/- (Bibek Chaudhuri, J) ( Dr. Anshuman, J) U