2023 (11) TMI 1279 - AT - Customs

Maintinability of appeal - monetary limit involved in the appeal - HELD THAT - It is found that in each of the appeals, the amount involved is less than Rs. 50 Lakhs which is below the monetary limit as per the instructions issued by the CBIC under F. No. 390/Misc/116/2017-JC dated 22.08.2019. All the appeals are disposed of under the Litigation Policy without going into the merits of the case with the liberty to the Department to seek restoration by moving appropriate applications if the matter is not covered by the said policy.

Summary

The Appellate Tribunal CESTAT Chandigarh found that the appeals involving amounts less than Rs. 50 Lakhs are disposed of under the Litigation Policy without delving into the merits of the case. The Department has the liberty to seek restoration by filing appropriate applications if the matter is not covered by the said policy.