https://www.taxtmi.com/caselaws?id=467784 The departmental instruction governing customs appeals barred maintainability where the alleged gold smuggling dispute involved value below the prescribed monetary threshold. Applying the binding Division Bench view, the High Court treated the instruction as preventing the Customs Department from pursuing the appeal on facts where the disputed gold was valued below the limit, and the asserted exception did not alter that result. The appeal was therefore dismissed as not maintainable. en-us Mon, 13 Oct 2025 00:00:00 +0530 Thu, 02 Apr 2026 20:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467784 The departmental instruction governing customs appeals barred maintainability where the alleged gold smuggling dispute involved value below the prescribed monetary threshold. Applying the binding Division Bench view, the High Court treated the instruction as preventing the Customs Department from pursuing the appeal on facts where the disputed gold was valued below the limit, and the asserted exception did not alter that result. The appeal was therefore dismissed as not maintainable. Case-Laws Customs Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467784