2019 (4) TMI 802 - AT - Customs

Monetary limit of amount involved in the appeal - condonation of delay in filing appeal - Held that - The amount involved in this case is below the monetary limit of ₹ 20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018 - The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. The appeals are dismissed under litigation policy.

Summary

Issues:
Delay in filing appeals before the Tribunal, condonation of delay, final disposal of appeals, monetary limit for appeals, National Litigation Policy, dismissal of appeals under litigation policy, disposal of Stay Petitions.

Delay in filing appeals before the Tribunal:
The judgment addresses the issue of condonation of an inordinate delay of 374 days in filing the appeals before the Tribunal by the Revenue. The Miscellaneous Applications filed by the Revenue seeking condonation of delay were allowed after considering the reasons provided for the delay.

Final disposal of appeals:
Despite the absence of the Respondent-Assessee, the appeals filed by the Revenue against a common Order-in-Appeal were taken up for final disposal with the consent of the Authorized Representative for the Revenue. The Tribunal proceeded with the disposal of the appeals in the absence of the Respondent.

Monetary limit for appeals and National Litigation Policy:
Upon perusal of records, it was noted that the amount involved in the case was below the monetary limit of ?20 lakhs as per the notification. The case fell under exclusion Clause 3 (C) of the National Litigation Policy introduced by the Board. However, this exclusion clause was deleted in a subsequent instruction. Consequently, the appeals were dismissed under the litigation policy, and the Stay Petitions were also disposed of accordingly.

This judgment highlights the Tribunal's decision to condone the delay in filing the appeals, proceed with the final disposal of the appeals in the absence of the Respondent, and dismiss the appeals under the National Litigation Policy due to falling below the monetary limit specified in the policy. The deletion of the exclusion clause from the National Litigation Policy played a crucial role in the dismissal of the appeals.