2025 (7) TMI 1892 - AT - Customs

Thirteen revenue appeals dismissed as non-maintainable under Litigation Policy because duty fell below Rs.50 lakh CBIC threshold

CESTAT (Chandigarh) dismissed all 13 Revenue appeals on maintainability grounds because the duty involved in each appeal was below the Rs.50 lakh ... Maintainability of appeal - Monetary limit involved in the appeal - HELD THAT:- Since the amount of duty involved in each of the appeal is below of the threshold limit prescribed in Circulars F.No.390/Misc/30/2023-JC dated 02.11.2023 & F. No. CBIC160390/20/2024-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is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department; in view of this, we dismiss all 13 appeals of the Revenue under Litigation Policy without going into the merits of the case. Thirteen appeals filed by the Revenue against Order-in-Appeal No. CC(A)/CUS/D-II/ICD/PPG/1527-1539/2021-22 dated 12.01.2022 were considered. The Tribunal noted Circulars F.No.390/Misc/30/2023-JC dated 02.11.2023 and F. No. CBIC160390/20/2024-JC-CBEC dated 06.08.2024, which prescribe a threshold 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is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department.' In view of this litigation policy and since the duty amounts in each appeal fall below the prescribed threshold, all 13 appeals are dismissed by the Revenue 'under Litigation Policy' and disposed of 'without going into the merits of the case.' No order was made on substantive issues arising from the underlying Commissioner (Appeals) decision.