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2019 (12) TMI 1386 - AT - CustomsRectification of Mistake - monetary limit involved in the appeal - contention of Revenue is that the instructions issued by CBEC were applicable to the cases where duty dispute was less than ₹ 10 lakhs if the dispute was in respect of Customs duty - HELD THAT:- The demand was raised in respect of bill of entry dated 22-9-2014 to the tune of around ₹ 2.4 lakhs. Further demand of Customs duty of around ₹ 4.8 lakhs was in respect of bill of entry dated 11-11-2013. Demand of Customs duty of around ₹ 1.5 lakhs was in respect of bill of entry dated 11-6-2014. Demand of Customs duty of around ₹ 3.1 lakhs was in respect of bill of entry dated 11-6-2014 and demand of Customs duty of around ₹ 2.3 lakhs was in respect of bill of entry dated 23-7-2014. Sine Five different bills of entry were involved Revenue should have filed five different appeals before this Tribunal however they filed only one Appeal Bearing No. C/71268/2018. Therefore the said appeal was treated to be appeal against only one bill of entry. It was also noted that in none of the consignment covered by any bill of entry demand of Customs duty was more than ₹ 10 lakhs. Therefore there was no mistake apparent on the part of this Tribunal in passing the said Final Order - ROM Application dismissed.
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