2019 (7) TMI 2010 - AT - Customs

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - Revenue was under obligation to challenge the order separately in respect of each appeal. In any case and in any view of the matter, it is noted that small amounts are involved in each appeal disposed of by Commissioner (Appeals). The highest amounts involved in one of the appeal is to the extent of Rs.4,87,881/-. As such, Revenue s appeal, even if considered as against the said Order-in-Appeal, is barred under litigation policy. As such, Revenue s appeal rejected under Litigation Policy.

Summary

The Appellate Tribunal CESTAT ALLAHABAD passed an order rejecting the Revenue's appeal against the Commissioner (Appeals) decision due to small amounts involved in each appeal and the appeal being filed against multiple appeals. The Revenue's appeal was considered barred under litigation policy.