CBIC litigation threshold barred a Revenue customs appeal, and the Tribunal dismissed it without examining the merits.

CBIC litigation policy barred filing of the Revenue's appeal where the duty involved was below the prescribed monetary threshold, and required withdrawal of appeals already filed. Applying that circular-based threshold, CESTAT Chandigarh declined to examine the customs dispute on merits and dismissed the Revenue's appeal as not entertainable.

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Issues: Whether the Revenue's appeal was liable to be dismissed under the CBIC litigation policy since the duty amount involved was below the prescribed monetary threshold.

Analysis: The appeal arose from a customs dispute in which the duty involved was stated to be below the threshold limit prescribed in the CBIC circulars. The circulars provided that where the duty amount involved is less than Rs. 50 lakhs, no appeal should be filed before the Tribunal and, if already filed, it should be withdrawn. The Tribunal applied that policy and declined to examine the merits of the case.

Conclusion: The Revenue's appeal was not entertained and was dismissed under the litigation policy.

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