Home Case Index All Cases Customs Customs + HC Customs - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 1139 - HC - Customs100% EOU - Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The Central Board of Excise and Customs in exercise of statutory powers under Section 35R of the Central Excise Act, 1962 made applicable to service tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962, the Central Board of Excise and Customs had fixed the monetary limit in respect of filing the appeal at ₹ 10 Lakhs. Subsequently, the aforesaid limit was modified to ₹ 15 Lakhs vide instructions dated 11.12.2015. Thus, it is axiomatic that instructions dated 17.08.2011, 11.12.2015 and instruction dated 22.08.2019 operate in different fields and instruction dated 22.08.2019 does not deal with Customs Act. Therefore, the monetary limit for filing appeal as prescribed in the instruction dated 11.12.2015 in respect of appeals arising under the Customs Act before this court applies to this appeal and since, the amount in dispute is less than ₹ 15,00,000/-, therefore, in view of instruction dated 11.12.2015 issued by Central Board of Excise and Customs, the appeal cannot be entertained. Appeal dismissed.
|