2024 (11) TMI 1559 - AT - Customs

Revenue appeal over low disputed tax demand under CBIC monetary-limit instructions dismissed as not maintainable below threshold

The dominant issue was maintainability of the Revenue's appeal in view of the CBIC monetary-limit instructions. The Tribunal held that where the disputed ... Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- The disputed demand in the above appeal filed by the Revenue is less than the monetary limit fixed in terms of instructions issued in F. No. 390/Misc./163/2010-JC by CBIC dated 17.08.2011 which is amended vide Instruction dated 06.08.2024. The appeals of the department are not maintainable and as such, the appeals are dismissed on monetary grounds. The Revenue's appeal challenged a disputed demand that was 'less than the monetary limit fixed' under CBIC instructions in F. No. 390/Misc./163/2010-JC dated 17.08.2011, as amended by Instruction dated 06.08.2024. Applying these binding monetary-threshold instructions, the tribunal held that the departmental appeal was not maintainable. It accordingly dismissed the appeal 'on monetary grounds,' without examining the merits of the underlying demand.