https://www.taxtmi.com/highlights?id=77754 In the case before CESTAT Chandigarh, the issue revolved around the monetary limit for filing appeals by the Revenue Department as per CBIC circulars. The latest circular dated 02.11.2023 set a threshold of Rs.50 lakhs below which no appeal should be filed before CESTAT, with a requirement to withdraw any such appeals already filed. This circular was issued u/s 131BA of the Customs Act, 1962. The appeals in question had duty amounts below the prescribed limit, making them non-maintainable. CESTAT dismissed all 13 appeals based on the CBIC instructions, without delving into any legal questions. en-us Fri, 24 May 2024 06:31:19 +0530 Fri, 24 May 2024 06:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77754 In the case before CESTAT Chandigarh, the issue revolved around the monetary limit for filing appeals by the Revenue Department as per CBIC circulars. The latest circular dated 02.11.2023 set a threshold of Rs.50 lakhs below which no appeal should be filed before CESTAT, with a requirement to withdraw any such appeals already filed. This circular was issued u/s 131BA of the Customs Act, 1962. The appeals in question had duty amounts below the prescribed limit, making them non-maintainable. CESTAT dismissed all 13 appeals based on the CBIC instructions, without delving into any legal questions. Highlights Customs Fri, 24 May 2024 06:31:19 +0530 https://www.taxtmi.com/highlights?id=77754