2021 (12) TMI 1366 - AT - Customs

Permission for withdrawal of appeal - monetary amount involved in the appeal - amount involved in this appeal is much less than the threshold limit of Rs. 50 lakhs - circular dated 22.08.2019 issued by Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (Judicial Cell) - HELD THAT - The appeal is accordingly dismissed as withdrawn.

Summary

The Department's appeal was filed but withdrawn by the Authorised Representative as the amount involved was below the threshold limit of Rs. 50 lakhs, as per a circular dated 22.08.2019. The appeal was dismissed as withdrawn.