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<h1>Appeal by Customs Commissioner dismissed as withdrawn due to monetary limit in recent circular, no costs awarded</h1> The HC dismissed the appeal filed by the Commissioner of Customs against the respondent as withdrawn due to the monetary limit prescribed in a recent ... Withdrawal of appeal - monetary limit involved in the appeal - appellant states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department - HELD THAT:- Appeal is dismissed as withdrawn. The Madras High Court, through the Hon'ble Chief Justice K.R. Shriram and Justice Mohammed Shaffiq, addressed an appeal involving a monetary limit below that prescribed in Circular F. No.390/Misc/30/2023-JC dated 02.11.2023. Counsel for the appellant, Mr. Rajnish Pathiyil, informed the Court of instructions to withdraw the appeal solely due to the monetary threshold, explicitly 'without conceding the stand of the Department.' The Court accordingly 'dismissed the appeal as withdrawn,' with 'no order as to costs,' and disposed of the interim application.