2019 (11) TMI 1650 - AT - Customs

Maintainability of appeal - monetary amount involved in the appeal - Board s Instruction Being F. No. 390/Misc./163/2010-JC dated 17th December 2015 - HELD THAT - The amount involved in the present cases are below the monetary limit of ₹ 10 lakhs which has been notified circulated vide Board s Instruction Being F. No. 390/Misc./163/2010-JC dated 17th December 2015. The appeals are dismissed under litigation policy. Stay petitions also get disposed off.

Summary

The Appellate Tribunal CESTAT Kolkata dismissed the appeals filed by the Revenue against Order-in-Appeal No. KOL/CUS (Port)/AA/464-467/2018. The appeals were dismissed as the amount involved was below Rs. 10 lakhs, falling under the litigation policy. Stay petitions were also disposed of.