2019 (8) TMI 918 - AT - Customs

Condonation of delay of 105 days in filing the appeals - monetary amount involved in the appeal - HELD THAT - The amount involved in these cases is below the monetary limit of ₹ 10 lakhs - The present appeals fall under the National Litigation Policy introduced vide Board s Instruction F. No. 390/Misc./163/2010-JC dated 17.12.2015. The appeals are dismissed under the Litigation Policy.

Summary

Issues:
Delay in filing appeals before the Tribunal, condonation of delay, withdrawal of appeals by Revenue under National Litigation Policy, dismissal of appeals under the Litigation Policy.

Delay in filing appeals - Condonation of delay:
The Appellant filed Miscellaneous Applications seeking condonation of a 105-day delay in filing the appeals before the Tribunal. The Tribunal, after considering the reasons provided in the applications, decided to condone the delay and allowed the Miscellaneous Applications. This decision was made by Member (Judicial) P.K. Choudhary based on the explanations presented by the Appellant.

Withdrawal of appeals under National Litigation Policy:
The Revenue also filed Miscellaneous Applications to withdraw their Appeals in accordance with the National Litigation Policy as per Board's instruction dated 17.12.2015. Upon reviewing the records, it was observed that the amount involved in these cases was below the monetary limit of ?10 lakhs. Consequently, the appeals were considered to fall under the National Litigation Policy introduced by the Board. As a result, the appeals were dismissed under the Litigation Policy, and the Miscellaneous Applications and Stay Petitions were also disposed of by the Tribunal.

Conclusion:
In summary, the Tribunal, through Member (Judicial) P.K. Choudhary, condoned the delay in filing the appeals by the Appellant and allowed the Miscellaneous Applications. Additionally, the appeals filed by the Revenue were dismissed under the National Litigation Policy due to the amount involved being below ?10 lakhs, as per the Board's instruction. The decisions were made after careful consideration of the explanations and records presented before the Tribunal.