https://www.taxtmi.com/highlights?id=79082 The case involves an appeal before the CESTAT challenging an assessment that led to an enhancement of value accepted by the importer. The CBIC's circular dated 02.11.2023 sets a monetary limit of Rs. 50 lakhs below which no appeal can be filed before the CESTAT. The duty amount in this appeal falls below this threshold. Citing a Bombay High Court decision, the appeal is deemed not maintainable as per the CBIC's instructions. Therefore, the appeal has been dismissed. en-us Thu, 04 Jul 2024 08:16:14 +0530 Thu, 04 Jul 2024 08:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79082 The case involves an appeal before the CESTAT challenging an assessment that led to an enhancement of value accepted by the importer. The CBIC's circular dated 02.11.2023 sets a monetary limit of Rs. 50 lakhs below which no appeal can be filed before the CESTAT. The duty amount in this appeal falls below this threshold. Citing a Bombay High Court decision, the appeal is deemed not maintainable as per the CBIC's instructions. Therefore, the appeal has been dismissed. Highlights Customs Thu, 04 Jul 2024 08:16:14 +0530 https://www.taxtmi.com/highlights?id=79082