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of In the case before CESTAT Chandigarh, the issue revolved around the monetary limit for filing appeals by the Revenue Department as per CBIC circulars. The latest circular dated 02.11.2023 set a threshold of Rs.50 lakhs below which no appeal should be filed before CESTAT, with a requirement to withdraw any such appeals already filed. This circular was issued u/s 131BA of the Customs Act, 1962. The appeals in question had duty amounts below the prescribed limit, making them non-maintainable. CESTAT dismissed all 13 appeals based on the CBIC instructions, without delving into any legal questions.
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