Monetary limit under litigation policy barred Revenue appeals, leading to dismissal without examination of duty merits.

Revenue appeals were held not maintainable because each dispute involved a demand below the monetary threshold prescribed by the applicable litigation policy. The Tribunal considered each appeal separately and applied the prevailing, amended policy to the individual demands, finding that the filing and pursuit limits had not been crossed in any case. The appeals were accordingly dismissed, and the merits of the duty dispute were left unexamined.

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Issues: (i) Whether the Revenue appeals were maintainable in view of the monetary limits prescribed by the applicable litigation policy.

Issue (i): Whether the Revenue appeals were maintainable in view of the monetary limits prescribed by the applicable litigation policy.

Analysis: The disputes in each numbered appeal arose from demands below the prescribed monetary threshold for pursuing appeals before the Tribunal. The Tribunal treated each appeal separately and applied the prevailing governmental litigation policy, as amended, to the individual demands. On that basis, the monetary limits for filing and pursuing the appeals had not been crossed in any of the cases.

Conclusion: The Revenue appeals were not maintainable and were dismissed.

Final Conclusion: The dismissal rested on the applicable monetary-limit policy, leaving the merits of the duty dispute unexamined.

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