https://www.taxtmi.com/caselaws?id=762720 The court determined that the appeal was maintainable despite the monetary limit set by the Circular issued by the Central Board of Indirect Taxes and Customs. It concluded that the appeal could not be dismissed solely because the duty payable was less than Rs. 1 crore, given the significant implications of the potential outcomes, such as absolute confiscation of goods without redemption rights. The court rejected the argument against the appeal's maintainability and scheduled it for admission, emphasizing that the Circular's monetary threshold did not apply to cases involving smuggling and confiscation without redemption rights. en-us Tue, 22 Oct 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762720 The court determined that the appeal was maintainable despite the monetary limit set by the Circular issued by the Central Board of Indirect Taxes and Customs. It concluded that the appeal could not be dismissed solely because the duty payable was less than Rs. 1 crore, given the significant implications of the potential outcomes, such as absolute confiscation of goods without redemption rights. The court rejected the argument against the appeal's maintainability and scheduled it for admission, emphasizing that the Circular's monetary threshold did not apply to cases involving smuggling and confiscation without redemption rights. Case-Laws Customs Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762720