https://www.taxtmi.com/caselaws?id=463845 The HC dismissed the appeal as not maintainable because the seized goods' value (Rs. 18,96,628) and imposed penalty (Rs. 1,00,000) fall below the pecuniary threshold prescribed by the Central Board of Indirect Taxes and Customs. Applying the Apex Court's approach that value at seizure governs threshold, the court held no appeal lies to the HC where the value is under the notified limit, and accordingly the appeal was dismissed. en-us Tue, 12 Nov 2024 00:00:00 +0530 Thu, 18 Sep 2025 19:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463845 The HC dismissed the appeal as not maintainable because the seized goods' value (Rs. 18,96,628) and imposed penalty (Rs. 1,00,000) fall below the pecuniary threshold prescribed by the Central Board of Indirect Taxes and Customs. Applying the Apex Court's approach that value at seizure governs threshold, the court held no appeal lies to the HC where the value is under the notified limit, and accordingly the appeal was dismissed. Case-Laws Customs Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463845