https://www.taxtmi.com/caselaws?id=424913 The court allowed the application for rectification, finding that the dismissal of the Customs appeal based on a Circular's monetary limit for Legacy Central Excise and Service Tax was an error. The Circular did not extend to Customs matters, and a separate instruction set the monetary limit for Customs appeals. The appeal was restored for further proceedings based on its merits, emphasizing the importance of applying the correct monetary limits in Customs appeals before CESTAT. en-us Thu, 07 Jul 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424913 The court allowed the application for rectification, finding that the dismissal of the Customs appeal based on a Circular's monetary limit for Legacy Central Excise and Service Tax was an error. The Circular did not extend to Customs matters, and a separate instruction set the monetary limit for Customs appeals. The appeal was restored for further proceedings based on its merits, emphasizing the importance of applying the correct monetary limits in Customs appeals before CESTAT. Case-Laws Customs Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424913