Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
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