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    <title>2025 (9) TMI 75 - SC Order</title>
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    <description>SC dismissed the Department&#039;s appeal under the Ministry of Finance circular of 02.11.2023 fixing monetary thresholds for prosecuting CESTAT appeals, noting the revenue effect (Rs. 25,32,891) fell below the limit. The CESTAT&#039;s restoration of the adjudicating officer&#039;s order upholding the declared FOB values was left intact, with CESTAT having held the officer lacked power to alter FOB values or direct export incentives on other values. The Court dismissed the appeal while leaving any substantive legal question open.</description>
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    <pubDate>Mon, 11 Aug 2025 00:00:00 +0530</pubDate>
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      <title>2025 (9) TMI 75 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=777586</link>
      <description>SC dismissed the Department&#039;s appeal under the Ministry of Finance circular of 02.11.2023 fixing monetary thresholds for prosecuting CESTAT appeals, noting the revenue effect (Rs. 25,32,891) fell below the limit. The CESTAT&#039;s restoration of the adjudicating officer&#039;s order upholding the declared FOB values was left intact, with CESTAT having held the officer lacked power to alter FOB values or direct export incentives on other values. The Court dismissed the appeal while leaving any substantive legal question open.</description>
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