2018 (8) TMI 1808 - AT - Customs

Monetary limit involved in the appeal - in the appeals duty amount involved is less than ₹ 20 lakh - HELD THAT - In terms of Department of Revenue, Government of India s recent instructions issued vide F.No. 390/MISC/116/2017-JC dated 11/07/2018, wherein as a part of Government policy on Litigation, monetary limit of filing the appeals by the department before CESTAT and other higher Courts have been revised. As per the new guidelines, the monetary limit for filing an appeal before CESTAT has been fixed at ₹ 20 lakh. In all the above mentioned appeals duty amount involved is less than ₹ 20 lakh - all the above mentioned appeals are dismissed as withdrawn.

Summary

Issues: Applicability of revised monetary limit for filing appeals before CESTAT.

In the judgment, the Revenue appealed against an order by the Commissioner, Customs, Central Excise, Jaipur. The appeal was made in light of the recent instructions from the Department of Revenue, Government of India, dated 11/07/2018, which revised the monetary limit for filing appeals before CESTAT and higher Courts to ? 20 lakh. The appeals in question involved duty amounts below ? 20 lakh, falling within the revised limit. Consequently, all the appeals were dismissed as withdrawn, and stay applications were disposed of under the Litigation Policy.

This judgment primarily dealt with the applicability of the revised monetary limit for filing appeals before CESTAT as per the Government's policy on Litigation. The decision was based on the fact that the duty amounts involved in the appeals were below the specified limit of ? 20 lakh. The Tribunal, following the new guidelines, dismissed all the appeals as withdrawn and disposed of stay applications accordingly. The judgment highlighted the importance of adhering to the revised monetary limits set by the Government for filing appeals, ensuring compliance with the Litigation Policy to streamline the appeal process and manage judicial resources efficiently.