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of <h1>Appeal barred by CBIC circular: duty under Rs.50 lakh falls below filing threshold; dismissed under Litigation Policy</h1> <h3>Commissioner of Customs, New Delhi Versus Aspen Online Pvt Ltd.</h3> CESTAT dismissed the Revenue's appeal as barred by the monetary threshold set out in CBIC circulars, holding the duty amount involved is below the Rs.50 ... Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- The amount involved in the present appeal is below of the threshold limit prescribed in circulars F.No.390/Misc/30/2023-JC dated 02.11.2023 & F. No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024 issued by the CBIC wherein it is provided that if the duty amount involved is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department. The appeal of the Revenue under Litigation Policy dismissed without going into the merits of the case. The appeal was dismissed on threshold grounds under CBIC litigation policy. Citing circulars F.No.390/Misc/30/2023-JC dated 02.11.2023 and F. No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024, the Tribunal noted that 'if the duty amount involved is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department.' Consequently, the appeal by the Revenue was dismissed 'under Litigation Policy' without consideration of the substantive merits. The dismissal is procedural, premised on the departmental instruction limiting appellate prosecutions for matters below the specified monetary threshold. Decision was pronounced in open court.
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