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2019 (10) TMI 115 - HC - CustomsMaintainability of appeal - monetary amount involved in the appeal - HELD THAT:- In the present case, it is an admitted position that the tax effect involved in this case is less than the monetary limit prescribed for preferring departmental appeal before the High Court. However, the learned Senior Standing Counsel has submitted that this case falls within the exceptions contained in the instruction issued by the CBEC, namely that this is a case where a circular has been held to be illegal or ultra vires. The appeal is dismissed as not maintainable on the ground that the tax effect involved is less than the monetary limit prescribed by the CBEC for preferring departmental appeals before the High Court.
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