2019 (5) TMI 332 - AT - Customs

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - The disputed duty involved in this cases 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 Litigation Policy.

Summary

Issues:
Delay in filing the appeal before the Tribunal, condonation of delay, monetary limit for disputed duty, appeal dismissal under Litigation Policy.

Delay in filing the appeal before the Tribunal:
The judgment involves a Miscellaneous Application filed by the Revenue seeking condonation of a 326-day delay in filing the appeal before the Tribunal. The delay was explained in the application, and the Tribunal, after considering the reasons provided, decided to condone the delay and allowed the Miscellaneous Application (COD).

Monetary limit for disputed duty:
Upon perusal of the record, it was found that the disputed duty involved in the case was below the monetary limit of ?10 lakhs, as notified by the Government through Circulars. The Tribunal noted Circular No. 390/Misc./163/2010-JC (17-12-2015) and F.NO.390/Misc./116/2017-JC dated 04.04.2018, which set the monetary limit. Consequently, the appeal was dismissed under Litigation Policy, and the Stay Petition was also disposed of.

Conclusion:
The judgment primarily dealt with the condonation of delay in filing the appeal before the Tribunal and the dismissal of the appeal based on the monetary limit for disputed duty as per the Government's Circulars. The Tribunal allowed the Miscellaneous Application for condonation of delay, but ultimately dismissed the appeal due to the disputed duty amount falling below the specified monetary limit. The decision was made in accordance with the relevant Circulars and Litigation Policy, leading to the disposal of the Stay Petition as well.