In the case before CESTAT Chandigarh, the issue revolved around ...

CESTAT Chandigarh: Appeals by Revenue below Rs.50 lakhs limit not maintainable as per CBIC circular.

Case Laws Customs

May 24, 2024

In the case before CESTAT Chandigarh, the issue revolved around the monetary limit for filing appeals by the Revenue Department as per CBIC circulars. The latest circular dated 02.11.2023 set a threshold of Rs.50 lakhs below which no appeal should be filed before CESTAT, with a requirement to withdraw any such appeals already filed. This circular was issued u/s 131BA of the Customs Act, 1962. The appeals in question had duty amounts below the prescribed limit, making them non-maintainable. CESTAT dismissed all 13 appeals based on the CBIC instructions, without delving into any legal questions.

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In the case before CESTAT Chandigarh, the issue revolved around ...

CESTAT Chandigarh: Appeals by Revenue below Rs.50 lakhs limit not maintainable as per CBIC circular.

Case Laws Customs

May 24, 2024

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