Importer appeal dismissed by CESTAT due to value below Rs. 50 lakhs limit set by CBIC.

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....The case involves an appeal before the CESTAT challenging an assessment that led to an enhancement of value accepted by the importer. The CBIC's circular dated 02.11.2023 sets a monetary limit of Rs. 50 lakhs below which no appeal can be filed before the CESTAT. The duty amount in this appeal falls below this threshold. Citing a Bombay High Court decision, the appeal is deemed not maintainable as per the CBIC's instructions. Therefore, the appeal has been dismissed.....