TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal dismissed as non-maintainable under Ministry of Finance circular setting Rs.25 lakh threshold; seized goods valued Rs.9 lakh</h1> <h3>COMMISSIONER OF CUSTOMS, AMRITSAR Versus HARISH CHANDER</h3> The SC dismissed the appeal for non-maintainability under the Ministry of Finance circular setting a Rs. 25 lakh monetary threshold for filing appeals in ... Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- Attention has been drawn to Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs providing the monetary limits below which appeal shall not be filed before various courts. The limit fixed for filing appeal before the Supreme Court of India is Rs. 25 Lakhs. Admittedly, in the case at hands, the valuation of the goods at the time of seizure was only Rs. 9 Lakhs. In view of the Circular, the appeals involve amount much less than Rs. 25 Lakhs and thus, appeals accordingly stand dismissed on account of low tax effect. However, the question of law is left open to be adjudicated in an appropriate case. Appeal dismissed. Attention drawn to Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 (Ministry of Finance, CBEC) which provides monetary limits 'below which appeal shall not be filed before various courts.' The Circular fixes the limit for filing appeal before the Supreme Court at Rs. 25 Lakhs. At the time of seizure the valuation of the goods was Rs. 9 Lakhs, i.e., well below the threshold. Applying the Circular, the Court held that the appeals involve an amount much less than Rs. 25 Lakhs and, accordingly, 'appeals accordingly stand dismissed on account of low tax effect.' The Court expressly left the 'question of law' open for adjudication in an appropriate case. Pending applications, if any, were directed to stand disposed of.
TaxTMI 
TaxTMI 
