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TMI Blog2024 (12) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... mit indicated in the notification. Any realization below the threshold limit did not seem to have been considered significant by the Government. This notification clearly would not cover cases of smuggling where orders for confiscation and imposition of fine, penalty etc. are provided, without any right given to the delinquent to redeem the goods upon payment of duty, penalty etc. This is a case where no such right has been given. Therefore, if the revenue succeeds the order-in-original is likely to be restored resulting in absolute confiscation of the goods along with other penalties. If the respondents succeed, it would result in affirmation of the order of the Tribunal. So if one possible result is absolute confiscation of the goods with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court: S.No Appellate Forum Monetary Limit 1. SUPREME COURT Rs. 2 Crore 2. HIGH COURTS Rs. 1 Crore 3. CESTAT Rs. 50 Lakh 2. Adverse judgments relating to the following should be contested irrespective of the amount involved: a) Where the constitutional validity of the provisions of an Act or Rule is under challenge; (b) Where Notification/Instruction/Order or Circular has been held illegal or ultra vires; (c) Classification and refund issues which are of legal and/or recurring nature. 3. Withdrawal process in respect of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts and CESTAT. 4. It is clearly sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to release of the goods on which about 20 per cent duty had to be paid. Therefore, the monetary limit was far less than Rs. 1 crore and the appeal was not maintainable or was incompetent under the said Circular. 9. First of all, the intent and purpose of the Circular is very plain. Where realisation of duty and other levies are involved, the Government would only challenge any adverse order, if on success in the proceedings, it would be able to realize an amount equal to or above the threshold limit indicated in the notification. Any realization below the threshold limit did not seem to have been considered significant by the Government. This notification clearly would not cover cases of smuggling where orders for confiscation and im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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