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2019 (4) TMI 1708 - AT - CustomsMaintainability of appeal - monetary amount involved in he appeal - HELD THAT - The disputed duty involved in this case is below the monetary limit of ₹ 10 lakhs which has been notified by the Government vide Circular No.390/Misc./163/2010-JC(17-12-2015) dated 17th December, 2015 and F.NO.390/Misc./116/2017-JC dated 04.04.2018 - the appeal is dismissed under National Litigation Policy.
Issues: Delay in filing appeal, condonation of delay, monetary limit for appeal, dismissal under National Litigation Policy
The judgment by the Appellate Tribunal CESTAT KOLKATA involved the issue of condonation of delay in filing an appeal by the Revenue. The Tribunal considered a Miscellaneous Application filed by the Revenue seeking condonation of a 368-day delay in filing the appeal. The Tribunal, after reviewing the reasons provided in the application, decided to condone the delay and allowed the Miscellaneous Application. This decision was made despite the absence of any representation from the Respondent-Assessee. Furthermore, the appeal filed by the Revenue was against an Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. Upon examining the record, the Tribunal noted that the disputed duty involved in the case was below the monetary limit of ?10 lakhs, as specified by the Government in Circulars dated December 17, 2015, and April 4, 2018. Consequently, the Tribunal dismissed the appeal under the National Litigation Policy, and the Stay Petition was also disposed of accordingly. In conclusion, the Tribunal's judgment primarily focused on the condonation of delay in filing the appeal, the monetary limit for appeal set by the Government, and the subsequent dismissal of the appeal under the National Litigation Policy due to the disputed duty amount being below the specified limit.
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