Home Case Index All Cases Customs Customs + HC Customs - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1057 - HC - CustomsMonetary amount involved in the appeal - maintainability of appeal - Whether the Tribunal is correct in dismissing appeal filed by the department on the ground of Monetary limit issued in the circular issued by the Board, when there is no request from the department/appellant/litigant to invoke the said instructions? - Held that:- It is contended that the issue involved in the case of the assessee is a case of refund and it is also recurring in nature and therefore, in terms of sub-Clause (c) of paragraph 3 of the circular instructions dated 17.08.2011, as modified on 17.12.2015, the Revenue is entitled to pursue the appeals on merits - the Revenue cannot be foreclosed from raising such a plea before the Tribunal and if the Revenue is able to satisfy the Tribunal that the case of the respondent-assessee falls within the exceptional circumstances as mentioned in the circular instructions, then the matter is required to be dealt with on merits or otherwise, the Tribunal will be well within its jurisdiction to close the appeals on the ground of low tax effect, however, such a finding needs to be recorded by the Tribunal. We have come across cases where the assessee would contend that the Revenue's appeal is hit by the monetary limit fixed in the circular instructions. The Revenue would not have given any instructions to the Standing Counsel to not press the appeal. We will examine the facts of the case and ascertain as to whether the case would fall in one of the exceptions mentioned in the circular instructions and we find that it is not one such case, we have applied the monetary circular and closed the proceedings leaving the substantial questions of law open. Therefore, in our considered view, this would be the right approach to cases where the Revenue does not have specific instructions to withdraw an appeal either before the Tribunal or before a Court - the matter should be remanded to the Tribunal for fresh consideration. The appeals are restored to the file of the Tribunal. The Tribunal shall hear the Revenue regarding their contention that the dispute raised by the Revenue is relating to refund and recurring in nature and they are entitled to contest the appeals irrespective of the monetary limit fixed in the circular instructions dated 17.12.2015 as reiterated in the instructions dated 25.05.2018.
|