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<h1>53 departmental appeals dismissed as non-maintainable due to low tax amount under CBIC Circulars of 2023 and 2024</h1> CESTAT Chandigarh dismissed 53 departmental appeals as non-maintainable solely on the ground of low monetary value. It held that, in view of CBIC ... 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is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department. These 53 appeals of the Revenue under Litigation Policy are dismissed without going into the merits of the case. The Revenue filed 54 appeals against Order-in-Appeal No. CC(A)CUS/D-II/ICDPPG/629-634/2022-23 dated 25.05.2022 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi, relating to 54 bills of entry; 53 of these appeals were listed for hearing. The Tribunal noted that in each of the 53 appeals, the amount of duty involved is below the monetary threshold prescribed by CBIC Circulars F. No. 390/Misc/30/2023-JC dated 02.11.2023 and F. No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024. Under these Circulars, '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is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department.' Treating the matter as governed by the Litigation Policy, the Tribunal dismissed the 53 Revenue appeals without examining the merits.
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