https://www.taxtmi.com/caselaws?id=783872 The dominant issue was maintainability of the revenue appeal in view of the prescribed monetary threshold. The HC held that the applicable circular/instruction on monetary limits applies to pending appeals, and therefore the enhanced threshold governed this case. The HC further held that exceptions to the monetary-limit policy operate prospectively; an exception introduced after the filing of the appeal could not be invoked to continue prosecuting it. Consequently, since the tax effect was below the applicable monetary limit, the appeal was disposed of as not maintainable, with no order as to costs. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783872 The dominant issue was maintainability of the revenue appeal in view of the prescribed monetary threshold. The HC held that the applicable circular/instruction on monetary limits applies to pending appeals, and therefore the enhanced threshold governed this case. The HC further held that exceptions to the monetary-limit policy operate prospectively; an exception introduced after the filing of the appeal could not be invoked to continue prosecuting it. Consequently, since the tax effect was below the applicable monetary limit, the appeal was disposed of as not maintainable, with no order as to costs. Case-Laws Customs Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783872