2019 (2) TMI 450 - HC - Customs

Monetary limit of amount involved in the appeal - the tax effect involved in the present appeal is ₹ 12,00,000/- - Held that - The Apex Court in Commissioner of Income tax Vs. Dhanalekshmi Bank Ltd., 2015 (8) TMI 474 - SUPREME COURT , where the tax effect was low, had dismissed the appeal without going into the merits of the appeal leaving the question of law open - appeal dismissed.

Summary

Issues:
1. Condonation of delay in re-filing the appeal.
2. Challenge to the order of the Customs, Excise & Service Tax Appellate Tribunal.
3. Tax effect involved in the appeal.
4. Monetary limit for filing appeals in High Courts.
5. Applicability of instructions issued by the Ministry of Finance.
6. Precedent set by the Apex Court in a similar case.
7. Dismissal of the present appeal without going into merits.
8. Clarification regarding dismissal not affirming the Tribunal's order on merits.
9. Legal issue claimed by the revenue being left open for future adjudication.

Analysis:
1. The judgment begins with an application under Section 151 CPC seeking condonation of a 94-day delay in re-filing the appeal. After considering the application and hearing both parties, the delay is condoned, and the application is disposed of accordingly.

2. The appeal under Section 130 of the Customs Act challenges an order by the Customs, Excise & Service Tax Appellate Tribunal. The tax effect involved in the appeal is specified at ?12,00,000, comprising redemption fine and penalty. The judgment refers to instructions from the Ministry of Finance setting a monetary limit of ?50,00,000 for filing appeals in High Courts.

3. Citing a precedent where the Apex Court dismissed an appeal due to a low tax effect, the present appeal is also dismissed without delving into the merits. The dismissal is clarified not to affirm the Tribunal's order on merits, and the legal issue raised by the revenue is left open for future adjudication in an appropriate case.

This comprehensive analysis covers the key issues addressed in the judgment, including the condonation of delay, the challenge to the Tribunal's order, the tax effect, monetary limits for appeals, relevant precedents, and the dismissal of the appeal without examining the merits while leaving the legal issue open for future consideration.