2016 (10) TMI 816 - HC - Customs

Withdrawal of the present civil miscellaneous appeal in view of the instructions issued in F. No. 390/Misc./163/2010-JC issued by the Central Board of Excise 15, 00, 000/- - liberty may be granted to the Appellant/Department to revive the civil miscellaneous appeal if it is found that it had been withdrawn inadvertently even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs - Held that - petition allowed - reference made to the case of SHASUN CHEMICALS & DRUGS LTD. Versus COMMISSIONER OF CUS. CHENNAI 2009 (5) TMI 762 - CESTAT CHENNAI .

Summary

The Madras High Court dismissed a civil miscellaneous appeal as withdrawn due to monetary limit being less than Rs. 15,00,000, with the option for the Department to revive the appeal within twelve weeks if withdrawn inadvertently despite falling under exceptions mentioned in relevant instructions by the Central Board of Excise & Customs.