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    <title>2025 (12) TMI 567 - CESTAT HYDERABAD</title>
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    <description>The CESTAT Hyderabad dismissed the departmental appeal as non-maintainable on the ground that the disputed amount was below the monetary threshold prescribed in the relevant circular, rendering the appeal liable to rejection on policy grounds. The Tribunal relied on binding precedent of the SC affirming dismissal of appeals on low monetary value. It further held that the respondent&#039;s cross-objection, filed 84 days after service of notice from the registry, was barred by limitation under Section 129A(4) of the Customs Act, 1962 and therefore not entertainable. The distinction between service of the appeal copy and formal registry notice was emphasized for computing limitation.</description>
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      <description>The CESTAT Hyderabad dismissed the departmental appeal as non-maintainable on the ground that the disputed amount was below the monetary threshold prescribed in the relevant circular, rendering the appeal liable to rejection on policy grounds. The Tribunal relied on binding precedent of the SC affirming dismissal of appeals on low monetary value. It further held that the respondent&#039;s cross-objection, filed 84 days after service of notice from the registry, was barred by limitation under Section 129A(4) of the Customs Act, 1962 and therefore not entertainable. The distinction between service of the appeal copy and formal registry notice was emphasized for computing limitation.</description>
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