IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision: February 17, 2026 COMMISSIONER OF CUSTOMS …. APPELLANT V/S SEDNA IMPEX INDIA PVT. LTD. … RESPONDENT CORAM : HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI Present : Mr. Sourabh Goel, Senior Standing Counsel with Ms. Geetika Sharma, Advocate for the appellant in all the appeals.

Mr. Sumit Jain, Advocate for the respondent.

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LISA GILL, J. (Oral)

1. Present appeal has been filed for setting aside order dated 25.06.2024 passed by The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh in Customs Appeal No. 60396 of 2022, whereby appeal filed by the appellant-department has been dismissed as not maintainable in view of instructions dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs in respect to low tax effect whereby the department is mandated not to prefer appeals in terms of Section 131BA of The Customs Act.

There is a delay of 82 days in filing of this appeal.

2. Learned counsel appearing for the respondent submits that present appeal is not maintainable before this Court as in similar matters, one pertaining to present respondent itself, the depart