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of <h1>Revenue appeal dismissed as not maintainable under CBIC Litigation Policy since duty fell below Rs.50 lakh threshold</h1> <h3>Commissioner of Customs, ICD Patparganj Versus M/s Century NF Casting</h3> CESTAT held the Revenue appeal not maintainable and dismissed it under the Litigation Policy because the duty involved fell below the CBIC-prescribed ... Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- Since the amount of duty 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. 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is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department; in view of this, the appeal of the Revenue under Litigation Policy dismissed without going into the merits of the case. Fifty-four appeals in respect of 54 bills of entry were filed by the Revenue against an Order-in-Appeal dated 25.05.2022; 53 of those appeals were already disposed of by the Tribunal by Final Order dated 09.07.2025. The present appeal was dismissed under the department's 'Litigation Policy' because the duty involved falls below the CBIC-prescribed threshold. The Tribunal relied on 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 provide 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is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department.'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 policy and threshold limit, the appeal was dismissed without considering the merits. (Dictated and pronounced in the open court)
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