https://www.taxtmi.com/caselaws?id=752808 For departmental appeals governed by monetary-limit instructions, maintainability turns on the duty or tax element in dispute, not on an aggregation with penalty or redemption fine. The circulars and subsequent instructions treat the duty component as decisive for applying the High Court threshold, with penalty alone, interest alone, or recognised exceptions assessed separately. On that basis, where the duty involved falls below the prescribed limit and no exception applies, the departmental appeal is not maintainable. The document also states that the challenged appeal fell below the threshold and was barred by the monetary limit. en-us Tue, 07 May 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752808 For departmental appeals governed by monetary-limit instructions, maintainability turns on the duty or tax element in dispute, not on an aggregation with penalty or redemption fine. The circulars and subsequent instructions treat the duty component as decisive for applying the High Court threshold, with penalty alone, interest alone, or recognised exceptions assessed separately. On that basis, where the duty involved falls below the prescribed limit and no exception applies, the departmental appeal is not maintainable. The document also states that the challenged appeal fell below the threshold and was barred by the monetary limit. Case-Laws Customs Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752808