https://www.taxtmi.com/caselaws?id=374823 Where the departmental monetary limit for filing appeals is not met, a revenue appeal under the Customs Act is liable to be dismissed at the threshold without consideration of merits. The High Court applied the Ministry of Finance instructions dated 11.07.2018, which prescribed a higher monetary limit for High Court appeals and applied to pending matters, and found the tax effect below that limit. The appeal was therefore dismissed for low tax effect. That dismissal did not amount to affirmation of the Tribunal's order on merits, and the substantive legal issue raised by the revenue was left open for decision in an appropriate case. en-us Tue, 22 Jan 2019 00:00:00 +0530 Mon, 11 Feb 2019 08:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374823 Where the departmental monetary limit for filing appeals is not met, a revenue appeal under the Customs Act is liable to be dismissed at the threshold without consideration of merits. The High Court applied the Ministry of Finance instructions dated 11.07.2018, which prescribed a higher monetary limit for High Court appeals and applied to pending matters, and found the tax effect below that limit. The appeal was therefore dismissed for low tax effect. That dismissal did not amount to affirmation of the Tribunal's order on merits, and the substantive legal issue raised by the revenue was left open for decision in an appropriate case. Case-Laws Customs Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374823