2016 (1) TMI 915 - AT - Customs

As per the new litigation policy of the Government dated 17/12/2015 Government has decided not to litigate any matters wherein the monetary limit is less than ₹ 10 lakhs in the case of matters lying before the Tribunal. Since, in the case in hand, the amount of penalty sought to be contested is ₹ 5 lakhs, I dismiss the appeal as per the new litigation policy, keeping the larger issue open to be decided in appropriate matter.

Summary

The Revenue filed an appeal against a penalty of Rs. 5 lakhs imposed on the respondent. The first appellate authority set aside the penalty. The Tribunal dismissed the appeal due to the new litigation policy not to contest penalties less than Rs. 10 lakhs, keeping the larger issue open for future consideration.