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TMI BlogMonetary Limits for Filing Appeals: Analyzing the CESTAT Judgment on Binding Nature of CBIC Instructions and Fair HearingX X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) concerning the monetary limits prescribed by the Central Board of Indirect Taxes and Customs (CBIC) for filing appeals by the Revenue Department. The judgment addresses the binding nature of CBIC instructions and the overarching principles of natural justice and fair opportunity to be heard. Arguments Presented Respondent' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and relied on the Supreme Court's decision in Lohiya Machines Limited vs. Collector. Furthermore, the Authorized Representative submitted that the total amount of duty involved in all the Bills of Entry pertaining to the same importer, Century Metal Recycling Private Limited, should be clubbed together, which would exceed the required threshold limit of Rs. 10 Lakhs. Discussions and Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or instruction is sufficient to fulfill the requisite interests of justice in the given circumstances. Violation of Statutory Mandate The Tribunal found that the order of the Commissioner (Appeals) under challenge was passed in violation of Section 128A(3)(b)(ii) of the Customs Act, 1962. The Commissioner (Appeals) had set aside the value enhanced by the proper officer after reassessing the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he enhancement was not u/s 17 of the Customs Act, 1962. Clubbing of Bills of Entry The CESTAT observed that instead of counting each Bill of Entry separately for calculating the monetary limit, all 30 Bills of Entry pertained to the same importer, Century Metal Recycling Private Limited, for the same commodity imported during the same period. Additionally, the Commissioner (Appeals) had passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal found that the order of the Commissioner (Appeals) violated the statutory mandate and denied the Department a fair opportunity to be heard. Considering the facts and circumstances of the case, the CESTAT exercised its power under the CESTAT Procedure Rules, 1982, and held that the CBIC Instruction prescribing the monetary limit for filing appeals before the CESTAT was not mandatory in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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