https://www.taxtmi.com/caselaws?id=463830 Customs appeals were barred by the monetary limit in the appeal-filing circular, because the goods were valued at Rs. 9 lakhs at seizure, below the Rs. 25 lakhs threshold. The Court applied the circular and held the appeal not maintainable for low tax effect, without entering the merits. The underlying question of law was expressly left open for an appropriate case. en-us Wed, 10 May 2023 00:00:00 +0530 Thu, 18 Sep 2025 13:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463830 Customs appeals were barred by the monetary limit in the appeal-filing circular, because the goods were valued at Rs. 9 lakhs at seizure, below the Rs. 25 lakhs threshold. The Court applied the circular and held the appeal not maintainable for low tax effect, without entering the merits. The underlying question of law was expressly left open for an appropriate case. Case-Laws Customs Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463830