2016 (10) TMI 816 - HC - Customs

Withdrawal of the present civil miscellaneous appeal, in view of the instructions issued, in F. No. 390/Misc./163/2010-JC, issued by the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India, dated 17-12-2015, as the monetary limit relating to the matter is less than ₹ 15,00,000/- - liberty may be granted to the Appellant/Department to revive the civil miscellaneous appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs - Held that - petition allowed - reference made to the case of SHASUN CHEMICALS & DRUGS LTD. Versus COMMISSIONER OF CUS., CHENNAI 2009 (5) TMI 762 - CESTAT, CHENNAI .

Summary

The Madras High Court dismissed a civil miscellaneous appeal as withdrawn due to monetary limit being less than Rs. 15,00,000, with the option for the Department to revive the appeal within twelve weeks if withdrawn inadvertently despite falling under exceptions mentioned in relevant instructions by the Central Board of Excise & Customs.