CESTAT, an appellate tribunal, addressed the maintainability of...

CESTAT, an appellate tribunal, addressed the maintainability of appeals based on a CBIC circular setting a monetary limit. The re-assessment of goods at an enhanced value was reversed, restoring self-assessment. The issue was whether additional consideration was paid to exporters. The onus was on the department to prove declared value. The duty involved in each appeal was below the Rs.50 lakh limit per the circular. Citing a Bombay High Court case, it was ruled that appeals below certain monetary limits should be disposed of accordingly. The department's appeals were deemed not maintainable under the 02.11.2023 instructions. All 7 appeals were dismissed.