https://www.taxtmi.com/caselaws?id=779061 HC dismissed the appeal as not maintainable under the Instruction dated 02.11.2023 because the disputed goods' total value (Rs.49,74,605) plus penalty (Rs.10,00,000) fell below the Rs.1 crore threshold for High Court appeals. The court held that "smuggled goods" is not one of the exceptions permitting appeal irrespective of monetary limits and refused to read that category into Para 2 of the Instruction. The tribunal had found no establishment of smuggling, so the appeal was untenable on the threshold ground and was dismissed. en-us Thu, 11 Sep 2025 00:00:00 +0530 Wed, 01 Apr 2026 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779061 HC dismissed the appeal as not maintainable under the Instruction dated 02.11.2023 because the disputed goods' total value (Rs.49,74,605) plus penalty (Rs.10,00,000) fell below the Rs.1 crore threshold for High Court appeals. The court held that "smuggled goods" is not one of the exceptions permitting appeal irrespective of monetary limits and refused to read that category into Para 2 of the Instruction. The tribunal had found no establishment of smuggling, so the appeal was untenable on the threshold ground and was dismissed. Case-Laws Customs Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779061