OD 23 ORDER SHEET CUSTA/61/2026 IA NO: GA/1/2026, GA/2/2026 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE THE COMMISSIONER FO CUSTOMS KOLKATA (PORT) VS M/S MANJU MOHTA BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 23rd July, 2026. Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Kaustuv Kanti Maiti, Adv. Mr. Anindya Kanan, Adv. Mr. Dhirodatto Chaudhuri, Adv. …for the appellant The Court: Heard learned counsel appearing for appellant. There is a delay of 104 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA 1 of 2026 is allowed. Learned counsel for the appellant submits that the monetary effect in this case is around Rs.50 lakhs which is below the limit as prescribed in the Central Board of Indirect Taxes & Customs’ instruction under F. No.390/Misc./30/2023- JC dated 02.11.2023 but the case falls within the exceptional category under para 2 and para 3 as per Central Board of Indirect Taxes & Customs’ instruction dated 02.11.2023. 2 We have perused the application. We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exceptional clause as read in para 2 and para 3 as per Central Board of Indirect Taxes & Customs’ instruction dated 02.11.2023 is applicable in the present appeal. As such, this appeal and the connected application being GA/2/2026 are dismissed as the monetary effect in this matter is below Rs. 1 crore. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) B.Pal