https://www.taxtmi.com/caselaws?id=753052 CESTAT Chandigarh dismissed 13 appeals filed by the revenue department as non-maintainable due to CBIC circular dated 02.11.2023 prescribing monetary threshold of Rs.50 lakhs for filing appeals before CESTAT. The circular, issued under Section 131BA of Customs Act 1962, mandates withdrawal of pending appeals below this limit. Since duty amounts in all appeals were below Rs.50 lakhs threshold, the tribunal held appeals were not maintainable per Board instructions and dismissed them while leaving questions of law open. en-us Wed, 22 May 2024 00:00:00 +0530 Thu, 23 May 2024 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753052 CESTAT Chandigarh dismissed 13 appeals filed by the revenue department as non-maintainable due to CBIC circular dated 02.11.2023 prescribing monetary threshold of Rs.50 lakhs for filing appeals before CESTAT. The circular, issued under Section 131BA of Customs Act 1962, mandates withdrawal of pending appeals below this limit. Since duty amounts in all appeals were below Rs.50 lakhs threshold, the tribunal held appeals were not maintainable per Board instructions and dismissed them while leaving questions of law open. Case-Laws Customs Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753052