Monetary limit for Customs appeals barred revenue challenge where the disputed amount fell below the prescribed threshold.

The Karnataka HC noted that Board instructions prescribing monetary limits for departmental appeals applied separately to Customs matters and that the later instruction dated 22.08.2019 was confined to legacy Central Excise and Service Tax issues. The earlier monetary-limit instruction therefore continued to govern Customs appeals. As the disputed amount fell below the prescribed threshold, the revenue's appeal was not maintainable and was dismissed.

---

---

Issues: Whether the revenue's appeal under the Customs Act was not maintainable in view of the monetary limit prescribed by the applicable Board instruction.

Analysis: The appeal arose under the Customs Act, 1962. The Court noted that the earlier instructions fixing monetary limits for appeals and the later instruction dated 22.08.2019 operated in different fields. The later instruction was confined to legacy matters relating to Central Excise and Service Tax and did not extend to Customs matters. Therefore, the monetary limit applicable to Customs appeals under the earlier instruction continued to govern the present appeal. Since the amount in dispute was below the prescribed limit, the appeal could not be entertained.

Conclusion: The appeal was not maintainable and was dismissed.

Ratio Decidendi: Where a Board instruction fixing monetary limits for departmental appeals remains applicable to Customs matters, and the disputed amount is below the prescribed threshold, the appeal is not maintainable.

---