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of <h1>Customs Act Appeal Dismissed: Monetary Limit Clarified</h1> <h3>The Commissioner Of Customs And Service Tax, Bangalore Versus M/s. Toyota Kirloskar Auto Parts (P) Limited</h3> The appeal under Section 130A of the Customs Act involved a dispute over interest on an amount of Rs. 80,51,536. The Tribunal determined the interest ... 100% EOU - Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The Central Board of Excise and Customs in exercise of statutory powers under Section 35R of the Central Excise Act, 1962 made applicable to service tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962, the Central Board of Excise and Customs had fixed the monetary limit in respect of filing the appeal at ₹ 10 Lakhs. Subsequently, the aforesaid limit was modified to ₹ 15 Lakhs vide instructions dated 11.12.2015. Thus, it is axiomatic that instructions dated 17.08.2011, 11.12.2015 and instruction dated 22.08.2019 operate in different fields and instruction dated 22.08.2019 does not deal with Customs Act. Therefore, the monetary limit for filing appeal as prescribed in the instruction dated 11.12.2015 in respect of appeals arising under the Customs Act before this court applies to this appeal and since, the amount in dispute is less than ₹ 15,00,000/-, therefore, in view of instruction dated 11.12.2015 issued by Central Board of Excise and Customs, the appeal cannot be entertained. Appeal dismissed. Issues:1. Dispute regarding interest on a specific amount.2. Applicability of monetary limits for filing appeals under the Customs Act based on different instructions issued by the Central Board of Excise and Customs.Analysis:1. The appeal under Section 130A of the Customs Act, 1962 involved a dispute concerning the interest on an amount of Rs. 80,51,536. The assessee, a 100% Export oriented unit, sought a return of the duty amount collected by the revenue during an investigation. The Tribunal's consideration was limited to the interest on the mentioned amount, which was calculated to be Rs. 7,25,638 payable to the assessee for a period from March 2006 to September 2007 at the rate of 6% per annum. The revenue opposed the appeal on the grounds of superseded instructions and maintainability based on the monetary limit.2. The judgment delved into the applicability of monetary limits for filing appeals under the Customs Act as per instructions issued by the Central Board of Excise and Customs. The instructions set monetary limits for filing appeals in the CESTAT, High Courts, and Supreme Court. The instruction dated 22.08.2019, relied upon by the revenue, pertained to legacy issues of Central Excise and Service Tax and did not encompass matters under the Customs Act. As the dispute amount was below Rs. 15,00,000, falling within the limit specified in the instruction dated 11.12.2015 for appeals under the Customs Act, the appeal was dismissed on the basis of the monetary limit prescribed by the Central Board of Excise and Customs.In conclusion, the judgment resolved the dispute over interest payment and clarified the applicability of monetary limits for appeals under the Customs Act based on specific instructions issued by the Central Board of Excise and Customs, ultimately leading to the dismissal of the appeal due to the dispute amount falling below the prescribed limit.
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