2023 (12) TMI 1321 - 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, 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. Cross also stand 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 Ashok Thanvi, Assistant Commissioner(AR) representing the Appellant and Shri Gupte, Sr. Manager Legal for the Respondent. Upon review of the records, it was noted that the amount in question was below Rs. 50 Lakhs. Referring to the Board's circular on Government's Litigation Policy dated 02.11.2023, which states that Revenue should not appeal when the amount involved is less than Rs. 50 Lakhs, the Tribunal decided to dismiss the appeals in adherence to the said policy. Consequently, the appeals were dismissed, and the cross-objections were also disposed of accordingly. The decision was dictated and pronounced in open court by the Tribunal.