https://www.taxtmi.com/caselaws?id=752526 Revenue appeals in customs matters are not maintainable where the total tax effect, including redemption fine and penalty, falls below the departmental monetary threshold prescribed by the applicable Central Board instructions. The High Court noted that those instructions also require withdrawal of pending cases below the prescribed limit. Applying that threshold to the disputed customs demand, the appeal was dismissed as not maintainable for low tax effect. en-us Wed, 08 May 2024 00:00:00 +0530 Mon, 13 May 2024 08:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752526 Revenue appeals in customs matters are not maintainable where the total tax effect, including redemption fine and penalty, falls below the departmental monetary threshold prescribed by the applicable Central Board instructions. The High Court noted that those instructions also require withdrawal of pending cases below the prescribed limit. Applying that threshold to the disputed customs demand, the appeal was dismissed as not maintainable for low tax effect. Case-Laws Customs Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752526