2025 (2) TMI 149 - SCH - Customs

Maintainability of appeal - monetary limit involved in the appeal - HELD THAT - Taking into consideration the averments made in the application for dismissal of appeal(s) filed by the respondent herein it appears that the tax effect of the subject matter of the appeals is falling below the threshold contained in CBDT circular providing litigation policy of the Govt. of India i.e. Central Board of Indirect Taxes and Customs (Board) vide its instruction F.No.390/Misc/30/2023-JC dated 02.11.2023. Appeal dismissed.

Summary

**Supreme Court Judgment Summary:**In the case presided over by Hon'ble Mr. Justice J. B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, the Supreme Court considered the appeal filed by the appellants, represented by Mr. S. Dwarkanath and others, against the respondent, represented by Ms. Charanya Lakshmikumaran and others.The Court noted that the "tax effect of the subject matter of the appeals" was below the threshold specified in the Central Board of Indirect Taxes and Customs (CBDT) circular, which outlines the litigation policy of the Government of India. This threshold is detailed in the instruction F.No.390/Misc/30/2023-JC dated 02.11.2023.As a result, the Court ordered the dismissal of the appeals, in accordance with the policy, and stated that any pending applications were also disposed of.