Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The case involves an appeal before the CESTAT challenging an assessment that led to an enhancement of value accepted by the importer. The CBIC's circular dated 02.11.2023 sets a monetary limit of Rs. 50 lakhs below which no appeal can be filed before the CESTAT. The duty amount in this appeal falls below this threshold. Citing a Bombay High Court decision, the appeal is deemed not maintainable as per the CBIC's instructions. Therefore, the appeal has been dismissed.
The case involves an appeal before the CESTAT challenging an assessment that led to an enhancement of value accepted by the importer. The CBIC's circular dated 02.11.2023 sets a monetary limit of Rs. 50 lakhs below which no appeal can be filed before the CESTAT. The duty amount in this appeal falls below this threshold. Citing a Bombay High Court decision, the appeal is deemed not maintainable as per the CBIC's instructions. Therefore, the appeal has been dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
