OD 20 ORDER SHEET CUSTA/11/2026 IA NO: GA/1/2026 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE COMMISSIONER OF CUSTOMS PORT KOLKATA VS MS R K IMPEX AND CO INDIA BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 7th April, 2026. Appearance: Mr. Bhaskar Prosad Banerjee, Adv. Mr. Kaustav Kanti Maiti, Adv. …for the appellant Mr. Indranil Banerjee, Adv. Mr. Nikunj Berlia, Adv. Ms. Arfa Jabeen, Adv. …for the respondent The Court: Heard learned counsel appearing for either of the parties. Learned counsel for the appellant submits that the tax effect in this case is Rs.4,18,146/- which is below the tax 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 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 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/1/2026 are dismissed as the tax effect in this matter is below Rs. 1 crore. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) B.Pal