The case involves an appeal before the CESTAT challenging an ...

Importer appeal dismissed by CESTAT due to value below Rs. 50 lakhs limit set by CBIC.

July 4, 2024

Case Laws Customs AT

The case involves an appeal before the CESTAT challenging an assessment that led to an enhancement of value accepted by the importer. The CBIC's circular dated 02.11.2023 sets a monetary limit of Rs. 50 lakhs below which no appeal can be filed before the CESTAT. The duty amount in this appeal falls below this threshold. Citing a Bombay High Court decision, the appeal is deemed not maintainable as per the CBIC's instructions. Therefore, the appeal has been dismissed.

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The case involves an appeal before the CESTAT challenging an ...

Importer appeal dismissed by CESTAT due to value below Rs. 50 lakhs limit set by CBIC.

July 4, 2024

Case Laws Customs AT

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