The appeal filed by the Revenue was dismissed due to the amount involved being less than the permitted...

The appeal filed by the Revenue was dismissed due to the amount involved being less than the permitted monetary limit for filing an appeal before the Tribunal. The case pertained to the seizure of gold from a passenger's personal baggage. The High Court's order dated 08.08.2019 directed the dismissal based on monetary limits, which was to be followed. However, the High Court's subsequent order dated 29.03.2023 in a related case permitted the Revenue to raise objections regarding the maintainability of the appeal before the Appellate Tribunal. Consequently, the Appellate Tribunal dismissed the Revenue's appeal as not maintainable, adhering to the specific directions in the latter High Court order. .....

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