Tax appeal maintainability turns on monetary threshold; appeals below the limit were held not entertainable under the circular.

A tax appeal involving duty below the prescribed monetary limit was treated as not maintainable because the governing circular applied to pending appeals as well. The Gujarat High Court followed its earlier Division Bench view that appeals falling below the threshold could not be entertained under the circular dated 17-8-2011. On that basis, the appeal was dismissed for lack of maintainability.

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Issues: (i) Whether a tax appeal involving duty below Rs. 10 lakh was maintainable in view of the applicable circular.

Issue (i): Whether a tax appeal involving duty below Rs. 10 lakh was maintainable in view of the applicable circular.

Analysis: The appeal involved duty below the prescribed monetary limit. The Court followed its earlier Division Bench decision holding that, in view of the circular dated 17-8-2011, appeals below the threshold were not maintainable and that the circular applied to pending appeals as well.

Conclusion: The appeal was not maintainable.

Final Conclusion: The tax appeal was dismissed on the ground that the duty involved was below the monetary limit for maintainability.

Ratio Decidendi: A tax appeal below the prescribed monetary threshold is not maintainable where the governing circular applies to pending appeals as well.

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