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2019 (12) TMI 739 - PUNJAB AND HARYANA HIGH COURTMiantainability of appeal - monetary limit involved in the appeal - Refund of additional duty of Customs - time limitation of one year - vires of notification issued under the provisions of Section 25 of the Customs Act,1962 - applicability of of one year specified in para 2(c) of the Notification No.102/2007 dated 14.09.2007 as amended by Notification No.93/2008-Cus dated 01.08.2008 - application of time limit prescribed in taxation. HELD THAT:- In view of instructions dated 30.12.2016 issued by Govt. of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs the monetary limit for filing of appeals before this Court has been fixed at ₹ 20 lacs and as such the instant appeal is not maintainable, the amount involved being ₹ 4,00,442/-. Appeal dismissed as not maintainable.
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