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    <title>2026 (3) TMI 768 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Government litigation instructions require that each separately filed appeal arising from a composite tribunal order be treated as an individual case for application of the prescribed monetary threshold; values across separate appeals may not be aggregated. Applying that rule to gold-seizure appeals, the relevant value for maintainability must be calculated per appeal, and appeals failing to meet the monetary limit are not maintainable. Consequently, only the appeal whose individual value exceeds the threshold remains properly filed, while the other separately filed appeals are dismissed for failure to meet the monetary requirement.</description>
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      <title>2026 (3) TMI 768 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=788013</link>
      <description>Government litigation instructions require that each separately filed appeal arising from a composite tribunal order be treated as an individual case for application of the prescribed monetary threshold; values across separate appeals may not be aggregated. Applying that rule to gold-seizure appeals, the relevant value for maintainability must be calculated per appeal, and appeals failing to meet the monetary limit are not maintainable. Consequently, only the appeal whose individual value exceeds the threshold remains properly filed, while the other separately filed appeals are dismissed for failure to meet the monetary requirement.</description>
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