https://www.taxtmi.com/caselaws?id=386631 The High Court dismissed the appeal by the Commissioner of Customs challenging an order under the Customs Act, 1962, regarding waiver of duty. Despite arguments on the illegality of a circular, the Court held that the appeal was not maintainable as the tax effect was below the pecuniary limit set by the Board of Central Excise and Customs for filing departmental appeals before the High Court. The Court emphasized that the lack of explicit findings on the circular's legality meant the case did not fall within the exception for appeals below the monetary limit. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 10:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386631 The High Court dismissed the appeal by the Commissioner of Customs challenging an order under the Customs Act, 1962, regarding waiver of duty. Despite arguments on the illegality of a circular, the Court held that the appeal was not maintainable as the tax effect was below the pecuniary limit set by the Board of Central Excise and Customs for filing departmental appeals before the High Court. The Court emphasized that the lack of explicit findings on the circular's legality meant the case did not fall within the exception for appeals below the monetary limit. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386631