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of <h1>Appeal held not maintainable as value fell below CBIC pecuniary limit; confiscation and penalty set aside, SLP dismissed</h1> <h3>The Commissioner of Customs Versus P. Rasheed.</h3> The HC held the appeal before it was not maintainable because the value involved fell below the pecuniary limit fixed by the Central Board of Indirect ... Maintainability of appeal in the light of the pecuniary limit fixed by the Central Board of Indirect Taxes and Customs for filing an appeal before the High Court - Setting aside of confiscation and penalty - it was held by High Court that 'Since the value involved in the present appeal is much less than the limit fixed, the appeal would not lie.' HELD THAT:- The SLP is dismissed. 'Delay in filing as well as refiling is condoned.' Parties agreed a similar issue was earlier dismissed by order dated 25.07.2025 in Special Leave Petition (C) Diary No. 21917/2025. In view of that precedent, the Special Leave Petition is dismissed. Pending application(s), if any, stand disposed of. The Court applied the principles of judicial comity and finality by treating the prior dismissal as dispositive of the present petition, eliminating need for further adjudication on the same issue.
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