2019 (12) TMI 1386

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..... ative, for the Appellant. Shri Anil Kumar Dixit, Advocate, for the Respondent. ORDER I have heard the Miscellaneous Application. The contention of Revenue is that the instructions issued by CBEC were applicable to the cases where duty dispute was less than Rs. 10 lakhs if the dispute was in respect of Customs duty. They have submitted that in the instant case duty involved was more than Rs. 10 .....

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..... lakhs was in respect of bill of entry dated 23-7-2014. Sine Five different bills of entry were involved Revenue should have filed five different appeals before this Tribunal however they filed only one Appeal Bearing No. C/71268/2018. Therefore the said appeal was treated to be appeal against only one bill of entry. It was also noted that in none of the consignment covered by any bill of entry de .....

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