Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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.
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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