TMI Blog2024 (3) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the revenue to file supplementary affidavit to bring on record the revenue effect involved in each of the appeals. While an affidavit has been filed by the revenue on 18.11.2023, it does not bring on record the revenue effect involved in each of the appeals. Clearly despite time granted, no disclosure has been made by the revenue to establish that the revenue implication in each or any of the appeals exceeds the monetary limit of 1 crore - Since the order passed by the Tribunal is clearly in favour of the assessee and there is no cross appeal filed by revenue, no justification or occasion survives for this Court to allow the revenue the luxury of maintaining the present litigation against its own stated litigation policy. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine of twenty lakh rupees. Needless to say that in terms of section 125 (2) of the said Act the appellant shall be liable to pay the applicable duty and charges in respect of such goods. In the facts and circumstances of the case, the imposition of penalty on the appellants is also justified. 4. Against the above order, the assessee as also the revenue preferred individual appeals before the Customs, Excise and Service Tax Appellate Tribunal, Allahabad Bench, Allahabad. The Tribunal has allowed the appeal filed by the assessee. In that, it has been observed as below :- 9. No doubt that gold is specified item in terms of the provisions of section 123 of the Customs Act and the onus to prove that the foreign origin gold, found in possession o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving any details, might have been exchanged by her grandmother. There was no requirement to amend the specifications of the gold bar in the old Will inasmuch as no specifications, in any case, were mentioned in the original Will. We also note that apart from the said gold bars, Revenue has not found any other gold bars from the possession of the appellant. If the gold bars mentioned in the Will of Smt. Dadan Devi were not the one which stand seized and confiscated by the officers, then the authorities would have found another set of three gold bars from the appellants' possession. 10. In view of the foregoing, having held that the gold in question were possessed by the appellants as a result of the legacy transferred to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of facts and circumstances of the present case ? 6. On the earlier date, when the appeal was taken up, the learned counsel for the respondents/assessees raised an objection as to maintainability of the present appeals by relying on the Circular/Letter No. 390/Misc/30/2023. For ready reference, it reads as below :- To, 1. All Pr. Chief Commissioners/ Chief Commissioners/ Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.)/ GST CX; 2. All Pr. Director Generals/ Directors Generals under CBIC; 3. Chief Commissioner (AR); Commissioners (Legal) CBIC/ Directorate of Legal Affairs 4. webmaster.cbec@icegate.gov.in Subject: Reduction of Government litigation providing monetary limits for filing appeals by the Department before CESTAT, High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok Kumar Talhani. 9. Thus individual dispute in each of the appeals is far below the monetary limit of 1 crore. On the earlier dates, we allowed learned counsel for the revenue to file supplementary affidavit to bring on record the revenue effect involved in each of the appeals. While an affidavit has been filed by the revenue on 18.11.2023, it does not bring on record the revenue effect involved in each of the appeals. In fact, in paragraph 6 of the affidavit, it has been stated as below :- 6. That in view of the direction given by the Court vide its orders dated 20.09.2021 and 02.11.2023 the present affidavit is being filed to bring on record the fact that the objection regarding maintainability of the appeal raised by the Respondent on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
