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<h1>Customs appeal maintainability fails where alleged gold smuggling value falls below the prescribed monetary threshold.</h1> A departmental customs appeal concerning alleged gold smuggling was held not maintainable because the monetary value involved was below the filing ... Monetary limit for departmental appeals - smuggling of gold valued below the prescribed threshold - Maintainability of customs appeal - Binding precedent of coordinate High Court Bench. Monetary limit for departmental appeals - HELD THAT: - The Court noted the conflicting view of the Meghalaya High Court in Commissioner of Customs (Preventive) vs. Daleep Kumar Verma and others [2024 (12) TMI 300 - MEGHALAYA HIGH COURT] that smuggling cases were outside the monetary-limit notification. It nevertheless held that the Division Bench decision of this Court in Commissioner of Customs (Preventive) vs. Sahib Jain [2025 (6) TMI 1978 - GAUHATI HIGH COURT], rendered after considering the Allahabad High Court view, governed the matter. Since the present case concerned alleged smuggling of gold of value below Rs. 1 crore, the Court held itself bound by that Division Bench precedent and concluded that, the appeal having been filed contrary to the Department's own circular/notification, it was not maintainable. [Paras 7] The appeal was dismissed as not maintainable. Final Conclusion: Following the binding Division Bench decision of the same High Court, the Court held that a departmental appeal in a gold smuggling matter involving value below the prescribed monetary limit was not maintainable. The appeal was accordingly dismissed. Issues: (i) Whether the departmental appeal was maintainable in view of the monetary limit prescribed for filing customs appeals, where the dispute concerned alleged smuggling of gold valued below the prescribed threshold.Issue (i): Whether the departmental appeal was maintainable in view of the monetary limit prescribed for filing customs appeals, where the dispute concerned alleged smuggling of gold valued below the prescribed threshold.Analysis: The appeal concerned alleged smuggling of gold with an approximate value of Rs.27,90,247/-. The Court applied the departmental filing policy and the binding view previously taken by the Division Bench that customs appeals in gold smuggling matters are not maintainable where the monetary involvement is less than Rs.1 crore. Since the present case fell below that threshold, the appeal was held to be contrary to the circular and the governing precedent.Conclusion: The appeal was not maintainable and the challenge could not be entertained.Ratio Decidendi: A departmental customs appeal relating to alleged gold smuggling is not maintainable when the monetary value involved is below the prescribed threshold under the governing filing circular and binding precedent.
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