https://www.taxtmi.com/caselaws?id=761284 CESTAT Chandigarh dismissed multiple revenue appeals filed by the department regarding customs duty re-assessment cases. The Commissioner of Customs (Appeals) had previously set aside enhanced valuations and restored self-assessments at declared values, favoring importers. CESTAT held that appeals were not maintainable under CBIC instructions dated 02.11.2023, which prescribed Rs.50 lakhs as minimum monetary limit for filing appeals before CESTAT. The tribunal dismissed all appeals under litigation policy without examining merits, following precedent from VSM IMPEX case where similar departmental appeals were dismissed on identical grounds. en-us Mon, 30 Sep 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761284 CESTAT Chandigarh dismissed multiple revenue appeals filed by the department regarding customs duty re-assessment cases. The Commissioner of Customs (Appeals) had previously set aside enhanced valuations and restored self-assessments at declared values, favoring importers. CESTAT held that appeals were not maintainable under CBIC instructions dated 02.11.2023, which prescribed Rs.50 lakhs as minimum monetary limit for filing appeals before CESTAT. The tribunal dismissed all appeals under litigation policy without examining merits, following precedent from VSM IMPEX case where similar departmental appeals were dismissed on identical grounds. Case-Laws Customs Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761284