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of <h1>Appeals dismissed as amounts fall below CBIC's National Litigation Policy monetary threshold, applications deemed non-maintainable</h1> <h3>Commissioner of Customs (Port), Kolkata Versus M/s. Enterprise International Ltd.</h3> CESTAT, Kolkata-AT held the applications not maintainable before the tribunal because the disputed amounts fall below the monetary threshold for ... Maintainability of application - monetary limit involved in the application - HELD THAT:- The amounts involved in the present cases are below the monetary limit prescribed for litigation before the CESTAT, as notified by the C.B.I.C. vide Instruction/Circular in F. No. 390/Misc./30/2023-JC dated 02.11.2023, issued in relation to the National Litigation Policy. On perusal of the records, the Bench found that 'the amounts involved in the present cases are below the monetary limit prescribed for litigation before the CESTAT,' as notified by the C.B.I.C. in Instruction/Circular F. No. 390/Misc./30/2023-JC dated 02.11.2023 issued under the National Litigation Policy. The order repeats this finding and records that it was 'Dictated and pronounced in the open Court.' The decision rests solely on application of the monetary-limit threshold in the CBIC notification to determine suitability of the matters for adjudication before the CESTAT.
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