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of <h1>Tribunal dismisses Revenue appeal based on Customs Act proviso, Board's circular, and High Court precedent.</h1> <h3>Commissioner of Customs, Chennai Versus Adluri Foods</h3> Commissioner of Customs, Chennai Versus Adluri Foods - TMI Issues:- Appeal against Commissioner (Appeals) order- Exemption from CVD for imported 'Fruit Juices'- Treatment of trade discount in transaction value- Applicability of Board's circular on monetary limits for appeals- Retrospective application of circular- Relevance of previous judgments on similar issues- Dismissal of Revenue's appeal under Section 129A (1) of the Customs Act, 1962Analysis:1. The appeal was filed by the Revenue against the order of the Commissioner (Appeals) who had rejected the Revenue's appeal. The adjudicating authority had earlier held that the 'Fruit Juices' imported by the respondents were exempt from CVD and had also determined that trade discount should not be included in the transaction value. Upon appeal by the Revenue, the Commissioner (Appeals) upheld the initial order.2. The advocate for the respondent argued that the amount involved in the case was less than Rs. 5 lakhs, suggesting that the Revenue's appeal should be dismissed. He referenced a circular from the Board and a previous order by the Bench on a similar issue to support his argument. The Revenue's representative contended that the Board's circular should not have retrospective application.3. The Tribunal noted that the amount in question was Rs. 4,13,115 as per the submitted worksheet, and the issue was not of a recurring nature. The Tribunal referred to the circular from the Board and a decision by the Hon'ble Karnataka High Court to support the dismissal of the Revenue's appeal based on the monetary limits specified in the circular.4. Citing the circular and the decision of the Hon'ble Karnataka High Court, the Tribunal dismissed the Revenue's appeal under the proviso to Section 129A (1) of the Customs Act, 1962, as it was deemed not maintainable. The decision was based on the application of the Board's circular and the legal precedent set by the Hon'ble Karnataka High Court, emphasizing the importance of adhering to the specified monetary limits for filing appeals.In conclusion, the judgment highlighted the significance of following the monetary limits for filing appeals as specified by the Board and the legal principles established by previous court decisions. The dismissal of the Revenue's appeal was based on the application of these guidelines, ensuring consistency and adherence to legal procedures.
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