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2018 (2) TMI 656 - AT - CustomsMonetary limit involved in appeal - Held that: - As per the Board’s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government’s litigation, the Revenue is barred from filing appeal before this Tribunal, if the amount of duty or penalty or interest involved is not in excess ₹ 10 lacs unless the case involves classification, refund, or a matter of legal and recurring nature. The amount involved in this case is not in excess of ₹ 10 lakhs - the appeal is dismissed as per the above referred Government’s litigation policy.
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