2019 (5) TMI 1150 - AT - Customs

Monetary amount involved in the appeal - HELD THAT - In each appeal, amount involved is less than ₹ 10 lakhs. In terms of Board s circular on Government s litigation policy instruction F.No. 390/Misc/163/2010-JC dated 17.12.2015, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding ₹ 10 lakhs. The appeals are dismissed on the ground of Government s litigation policy without going into the merit of appeal.

Summary

The Appellate Tribunal CESTAT AHMEDABAD dismissed two appeals as the amount involved in each appeal was less than Rs. 10 lakhs, in accordance with the Government's litigation policy. The appeals were filed by the Revenue against order in appeal no. OIA-194-197/2011/CUS/COMMR-A-/AHD.