Commissioner of Customs (Preventive) v. M/S Narendra Kumar Jain

ORDER Date : 28-08-2024 Having taken into consideration the fact that the amount involved in the present case is below the monetary limit of Rs. 1,00,00,000/- (Rupees One Crore), which has been notified as per the instructions dated 26.06.2024, issued by the Government of India, Ministry of Finance, this appeal is dismissed as per the Page No.# 2/2 National Litigation Policy. However, the question of law raised in this appeal is left open for appropriate decision in appropriate case.

JUDGE CHIEF JUSTICE Comparing Assistant

Page No.# 1/2 GAHC010154172024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Cus.Ref./8/2024 COMMISSIONER OF CUSTOMS (PREVENTIVE) NORTH EASTERN REGION SHILLONG 110 MAHATMA GANDHI ROAD SHILLONG 793001, MEGHALAYA VERSUS M/S NARENDRA KUMAR JAIN SHIW MARKET FANCY BAZAR, GUWAHATI 781001 Advocate for the Petitioner : MR. S C Keyal, Advocate Advocate for the Respondent : Ms. S.S. Zia, Advocate BEFORE HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE SUMAN SHYAM