2023 (11) TMI 1266 - AT - Customs

Application of Government s Litigation Policy on appeal amount threshold - HELD THAT - On perusal of the record we find that amount involved is less than Rs. 50 Lakh. In terms of Board s Circular on Government s Litigation Policy Instruction vide F.No. 390/Misc/30/2023-JC dated 02.11.2023 as amended Revenue is not supposed to file appeal where the amount involved is not exceeding Rs 50 Lakhs. Accordingly the appeals are dismissed in view of aforesaid Government s Litigation Policy and CO also stands disposed of.

Summary

Issues involved: Application of Government's Litigation Policy on appeal amount threshold.

Summary:
The Appellate Tribunal CESTAT AHMEDABAD, comprising HON'BLE MEMBER (JUDICIAL) Mr. Ramesh Nair and HON'BLE MEMBER (TECHNICAL) Mr. Raju, heard the case with Shri Himanshu P Shrimali representing the Appellant and Shri. Paritosh Gupta representing the Respondent. Upon review of the record, it was noted that the amount in question was below Rs. 50 Lakh. Referring to the Board's Circular on Government's Litigation Policy Instruction u/s F.No. 390/Misc/30/2023-JC dated 02.11.2023, which prohibits the Revenue from filing appeals where the amount involved does not exceed Rs. 50 Lakhs, the Tribunal decided to dismiss the appeals in adherence to the said Policy. Consequently, the appeals were dismissed, and the case was closed. The decision was pronounced in the open Court by Mr. Ramesh Nair.