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TMI Blog2023 (10) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. Accordingly the same is dismissed as non maintainable. Same should have been the fate of the appeal filed by the Revenue which has been against the same order of Commissioner (Appeals). The appeal of the revenue was also filed before the wrong forum and could have been dismissed as not maintainable. However the bench dismissed the appeal on the ground that the amount involved in appeal is less than the threshold limit provided for by the litigation policy circular issued by the revenue. Against the order dismissing the appeal filed by revenue for the reason of amount involved, revenue has filed the application for rectification. When Revenue itself has stated in appeal as above they cannot claim any error apparent on record taken for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled this rectification of mistake stating as follows:- "10. In this regard it is to bring to kind notice that value of absolutely confiscated Gold in the instant case is Rs.55,48,816/-. Even amount of redemption fine + penalties is Rs.14,75,000/-. In Customs cases, the Board vide Instruction contained in Circular F. No.390/Misc./163/2010-JC dated 17.12.2015, CBEC has fixed the monetary limit below which appeal shall not be filed in CESTAT as Rs.10,00,000/- (Rs. Ten lacs), and in the instant case the RF/duty/penalty involved is more than the limit prescribed by the CBEC for filing appeal in CESTAT. Hence the same is not covered under the litigation policy as the RF/duty/penalty involved in the instant case is more than the monetary limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hmd.)] Ahmedabad bench held as follows:- "9. The observations reproduced above would clearly show that if the goods have been brought as baggage, they have to be treated as baggage only. This decision clearly provides that only when the goods are not brought as baggage, the other methods of assessment can be considered. In that case, it was held that the goods were not brought as baggage and therefore the Department should not levy tax treating diamonds as part of baggage. In this case, there is no dispute at all that the gold jewellery was brought as a part of baggage and not declared and therefore they remained imported goods since they were not cleared out of the Customs area on payment of duty nor were they smuggled out of Customs are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has been against the same order of Commissioner (Appeals). The appeal of the revenue was also filed before the wrong forum and could have been dismissed as not maintainable. However the bench dismissed the appeal on the ground that the amount involved in appeal is less than the threshold limit provided for by the litigation policy circular issued by the revenue. Against the order dismissing the appeal filed by revenue for the reason of amount involved, revenue has filed the application for rectification. 7. It is settled position in law that rectification application is maintainable only if it can be shown that ➢ an error has crept in the order which is apparent from the records; ➢ error is so obvious that the no Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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