TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals) passes a common order-in-appeal disposing of appeals covering multiple Bills of Entry, the appellant is required to file separate appeals for each Bill of Entry, as each Bill of Entry is an assessment order in itself. This interpretation aligns with the Ahmedabad Bench's ruling in CMR Nikkie India Pvt Ltd case and the Jammu & Kashmir High Court's interpretation in CGST & CE, Jammu vs. M/s Narbada Industries case, which clarified that monetary thresholds apply to individual appeals, not the aggregate amount. Consequently, the Revenue is directed to file 7 separate appeals instead of one appeal if they wish to challenge the common order-in-appeal.
TaxTMI 
TaxTMI 
