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TMI Blog2017 (8) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... der Article 226 of the Constitution - appeal dismissed being not maintainable. - TAX APPEAL NO. 1192 of 2006 - - - Dated:- 10-8-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Appellant : PRIYANK P LODHA, ADVOCATE For The Opponent : MR PARESH M DAVE, ADVOCATE ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal was admitted for conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Division Bench of this Court in the earlier round of litigation while deciding Special Civil Application No.11467 of 1994 ? 2. At the outset, learned counsel for the assessee submitted that the tax effect is about ₹ 11 lakhs. This appeal is therefore not maintainable in terms of the circulars issued by CBEC laying down monetary limit for the department to pursue its appeals before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.04.2016. By circular dated 30.12.2016 it was clarified that such monetary limit shall apply to pending appeals also. If these circulars were to apply, exfacie, department's appeal would not be maintainable. The circular dated 17.12.2015 however recognized an additional category of acceptance over and above those provided in circular dated 17.08.2011 where despite low tax effect, the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imported cargo. The second prayer was made against the port authorities and not against the customs authorities. The High Court dismissed the writ petition by judgment dated 20.12.1994. The request for refund of customs duty was rejected on the ground that the assessee has already preferred a refund claim before the appropriate authority which was pending. The High Court therefore did not enter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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