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2019 (4) TMI 1184 - CESTAT KOLKATAStay on the operation of the impugned Orderin-Appeal, passed by the Commissioner of Customs (Port) - monetary limit of amount involved in the appeal - HELD THAT:- The committee of Commissioners have held that the impugned order falls under clause (a) of Para 3 of the instruction dated 17/08/2011 introduced vide instruction dated 17/12/2015. There is no constitutional validity of any of the provisions of the Act or Rules is under challenge before any of the Superior Courts in respect of the issue under dispute in the present appeal. Accordingly, on perusal of records, the amount involved in this case is below the monetary limit of ₹ 10 lakhs. There is no reasons for staying of the impugned order as prayed by the appellant/Revenue - the Stay Petition being devoid of merits is rejected - The appeal filed by the Appellant/Revenue is well covered under the National Litigation Policy and the same is accordingly dismissed.
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