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TMI Blog2024 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... , then appellant or assessee is required to file numbers of appeals as many as numbers of order-in-original. But in the present case, the Commissioner (Appeals) passed a common order-in-appeal disposed of the appeals covering 7 Bills of Entry; therefore, as per Rule 6(A) ibid the Appellant-Revenue is required to file 7 appeals challenging each Bill of Entry which is an assessment order in itself. We find that the Ahmedabad Bench in the case of CMR Nikkie India Pvt Ltd [ 2021 (6) TMI 270 - CESTAT AHMEDABAD] has also interpreted Rule 6(A) and has held that the number of appeals which the department is required to file, will be equivalent to the number of Bills of Entry filed by the importer/assessee. We find that in the case of CGST CE, Jammu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/respondent M/s Rama Krishna International had imported impugned goods vide 7 Bills of Entry at ICD Ballabhgarh, Faridabad, Haryana by declaring the goods as mix lot of polyester knitted fabrics and self assessed duty of Rs.29,17,138/- on the declared transaction value of Rs.1,24,23,925/-. The said Bills of Entry were re-assessed by the Deputy/Assistant Commissioner of Customs, ICD Ballabhgarh, Faridabad at higher value than the declared value. The total re-assessed duty comes to Rs.40,10,489/- on re-determined value of Rs.1,70,80,443/- by the department. Thus, the total differential duty of Customs in these 7 Bills of Entry comes to Rs.10,93,351/-. The importer/assessee/respondent at the time of clearance has accepted the value enhancemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed as per Rule 6 shall be as many as the number of Orders-in-Original to which the case relates in so far as the appellant is concerned . He also submits that the Revenue filed only one appeal instead of filing 7 appeals before this Tribunal in order to circumvent the mandate of the Ministry of Finance (Litigation Policy) regarding monetary limit in filing of department s appeals, which stipulate the minimum monetary threshold below which appeals cannot be filed by the department before the CESTAT, the High Court and the Supreme Court. In support of his submissions, the learned Counsel relied upon the following case-laws: Commissioner of CGST CE, Jammu vs. M/s Narbada Industries CEA No. 10 of 2020, order passed by the High Court of Jamm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present appeal against 7 Bills of Entry, by which the importer/respondent had imported the impugned consignments. Here, it is pertinent to consider the relevant Rule 6(A) of the CESTAT Procedure Rules, 1982, which is reproduced herein below: RULE 6A. The number of appeals to be filed Notwithstanding the number of show cause notices, price lists , classification lists, bills of entry, shipping bills, refund claims/demands, letters or declarations dealt with in the decision or order appealed against, it shall suffice for purposes of these rules that the appellant files one Memorandum of Appeal against the order or decision of the authority below, along with such number of copies thereof as provided in rule 9 Explanation - (1) In a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, we find that the Hon ble Jammu Kashmir High Court in the case of CGST CE, Jammu vs. M/s Narbada Industries (supra) while interpreting the National Litigation Policy and specifically the phrase monetary limits below which appeal shall not be filed , in its aforementioned pronouncement lucidly elucidated that the said phrase pertains to the monetary threshold of a singular appeal, rather than the aggregate amount of multiple appeals. This interpretation is founded on the fundamental principle that each appeal represents a distinct cause of action, necessitating separate consideration in determining the applicability of monetary thresholds. 10. In view of our discussion above and after considering the Explanation to Rule 6(A) and by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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