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TMI Blog2023 (7) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... ot lie since it is only where the duty element is in excess of Rs. 10 lakhs that the Department would have been justified in instituting an appeal - HELD THAT:- Since the respondent is duly represented, let a reply be filed within a period of three weeks from today. The Court takes note of the preliminary objection, which is urged by learned counsel for the respondent and rests upon the Litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered opinion, once the appeal is found to raise an important question of law and which is likely to impact a large number of cases, the monetary limit as specified in the Litigation Policy would not be construed to be a deterrent. The Court also bears in mind that an identical question forms subject matter of W.P. and other connected matters on which judgment has been reserved. The preliminar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 47/2023 (condonation of delay of 168 days in filing the Rej.) 1. Notice. Since the respondent is duly represented, let a reply be filed within a period of three weeks from today. The Court takes note of the preliminary objection, which is urged by learned counsel for the respondent and rests upon the Litigation Policy as adopted by the Central Board of Indirect Taxes & Customs [CBEC] and embodie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 125 of the Customs Act, 1962 [the Act] and the expression "prohibited goods" as appearing therein. In our considered opinion, once the appeal is found to raise an important question of law and which is likely to impact a large number of cases, the monetary limit as specified in the Litigation Policy would not be construed to be a deterrent. 4. The Court also bears in mind that an identical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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