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of <h1>Appeal dismissed as non-maintainable due to tax effect below monetary threshold under Ministry of Finance Circular dated 02.11.2023</h1> <h3>COMMISSIONER OF CUSTOMS (PREVENTIVE), W.B., CUSTOMS HOUSE Versus NITYA GOPAL BISWAS & ANR.</h3> The HC dismissed the appeal for lack of maintainability because the tax effect falls below the monetary threshold established by the Ministry of Finance ... Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- The tax effect involved in the present appeal is much below the limit fixed by the circular F. No. 390/Misc/30/2023-JC issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 02.11.2023. The appeal (CUSTA/8/2016) is dismissed inasmuch as the tax effect is below the limit in the aforesaid circular. Heard on the appeal CUSTA/8/2016, counsel for the appellant stated that the 'tax effect involved in the present appeal is much below the limit fixed by the circular F. No. 390/Misc/30/2023-JC issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 02.11.2023.' On that basis the court dismissed the appeal, holding that the matter falls within the threshold prescribed by the cited circular and therefore does not warrant adjudication. The dismissal is expressly limited: the appeal is dismissed 'inasmuch as the tax effect is below the limit in the aforesaid circular.' The decision rests solely on the statutory/administrative threshold established by the Ministry of Finance circular, rather than substantive determination on the underlying tax merits.
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