https://www.taxtmi.com/caselaws?id=467784 A departmental customs appeal concerning alleged gold smuggling was held not maintainable because the monetary value involved was below the filing threshold prescribed by the governing circular and binding precedent. The Court applied the departmental appeal policy and the Division Bench view that gold smuggling appeals are not to be entertained where the disputed value is under Rs. 1 crore. As the present dispute fell below that limit, the challenge was rejected and could not be heard on merits. en-us Mon, 13 Oct 2025 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467784 A departmental customs appeal concerning alleged gold smuggling was held not maintainable because the monetary value involved was below the filing threshold prescribed by the governing circular and binding precedent. The Court applied the departmental appeal policy and the Division Bench view that gold smuggling appeals are not to be entertained where the disputed value is under Rs. 1 crore. As the present dispute fell below that limit, the challenge was rejected and could not be heard on merits. Case-Laws Customs Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467784