2016 (2) TMI 955 - HC - Customs

Withdrawal of appeal - monetary limit relating to the matter is less than ₹ 15,00,000/- - the decision in the case of RELIANCE ENGINEERS LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI 2008 (5) TMI 181 - CESTAT, CHENNAI contested - Held that - liberty may be granted to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs - appeal dismissed

Summary

The High Court of Madras dismissed the Civil Miscellaneous Appeal as withdrawn, based on the instructions from the Central Board of Excise & Customs regarding a monetary limit of less than Rs. 15,00,000. The Department has the liberty to revive the appeal within twelve weeks if it was withdrawn inadvertently.