2016 (4) TMI 1181 - AT - Customs

Maintainability of appeal - Held that - The appeal being for a small amount of ₹ 25,000/- and Revenue has made a policy not to seek appeal remedy upto an amount of ₹ 10,00,000/- of demand, this appeal is dismissed on pecuniary jurisdiction - appeal dismissed.

Summary

The appeal for a small amount of Rs. 25,000 was dismissed by the Appellate Tribunal CESTAT, CHENNAI due to pecuniary jurisdiction as the Revenue does not seek appeal remedy for amounts up to Rs. 10,00,000.