Customs duty drawback demand appeal withdrawn for falling below Circular F.No.390/Misc/30/2023-JC monetary limit; dismissed, no costs.

The dominant issue was whether the appeal challenging demand for drawback should be pursued in view of the monetary limit prescribed under Circular F. No. 390/Misc/30/2023-JC. The HC noted counsel's submission that the appeal was being withdrawn solely because it fell below the prescribed monetary threshold and without conceding the opposing stand. Consequently, the HC dismissed the appeal as withdrawn and made no order as to costs.

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The appeal was withdrawn because "the monetary limit involved in this appeal is below the monetary limit prescribed" under Circular F. No. 390/Misc/30/2023-JC dated 02.11.2023. The appellant's counsel stated that withdrawal was "only due to the monetary limit and without conceding the stand of the Department," thereby preserving the Department's position on merits. On this basis, the Court ordered that the "Appeal is dismissed as withdrawn," with "no order as to costs." Consequentially, the pending interim application was also disposed of.

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