2015 (1) TMI 530 - HC - Customs

Maintainability of appeal - Refund claim - cess on the agricultural products exported - Held that - As per Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, Government of India under Section 35R of the Central Excise Act, 1944; since the amount of CESS involved in this appeal is less than the monetary limit prescribed under the aforementioned Instruction, which is ₹ 10,00,000/- insofar as the High Court is concerned, this appeal is not maintainable. - Decided against Revenue.

Summary

Issues:
1. Maintainability of the appeal based on the monetary limit prescribed under the Instruction.
2. Dismissal of the appeal by the High Court.

Analysis:
1. Maintainability of the Appeal:
The judgment by the Karnataka High Court, delivered by Justice Dilip B. Bhosale and Justice B. Manohar, addressed the issue of maintainability of the appeal filed by the Commissioner of Customs, Mangalore against the CESTAT Final Order. The respondent's counsel referred to Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011, issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, which set a monetary limit of Rs. 10,00,000 for the High Court. The appellant's counsel did not dispute this submission but requested to keep the questions raised in the appeal open for consideration in future proceedings.

2. Dismissal of the Appeal:
After considering the instruction issued by the Government of India under Section 35R of the Central Excise Act, the High Court dismissed the appeal as not maintainable due to the amount of CESS involved being below the prescribed limit. The Court explicitly stated that the questions raised in the appeal would be kept open for consideration in appropriate proceedings, indicating that the dismissal was based solely on the issue of maintainability. This decision highlights the importance of adhering to the prescribed monetary limits set by relevant instructions and regulations in determining the maintainability of appeals before the High Court.