2024 (11) TMI 134

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....n Sales Agency in respect of the assessment of 93 Bills of Entry, but the Revenue has filed only one appeal. 2. Briefly stated facts of the case are that the importer/assessee/respondent M/s Vardhman Sales Agency had imported impugned goods vide 93 Bills of Entry at ICD Piyala, Faridabad, Haryana by declaring the goods as metal scrap and self assessed duty of Rs.7,70,81,624/- on the declared transaction value of Rs.35,56,19,815/-. The said Bills of Entry were re-assessed by the Deputy/Assistant Commissioner of Customs, ICD Piyala, Faridabad at higher value than the declared value. The total re-assessed duty comes to Rs.9,38,76,801/- on re-determined value of Rs.43,38,57,108/- by the department. Thus, the total differential duty of Customs ....

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....82 mandates that "in a case where the impugned Order-in-Appeal has been passed with reference to more than one Order-in-Original, the Memoranda of Appeal filed as per Rule 6 shall be as many as the number of Orders-in-Original to which the case relates in so far as the appellant is concerned". He also submits that the Revenue filed only one appeal instead of filing 93 appeals before this Tribunal in order to circumvent the mandate of the Ministry of Finance (Litigation Policy) regarding monetary limit in filing of department's appeals, which stipulate the minimum monetary threshold below which appeals cannot be filed by the department before the CESTAT, the High Court and the Supreme Court. In support of his submissions, the learned Counsel....

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....nd perusal of the material on record, in the present case, we are only deciding the preliminary objection raised by the learned Counsel for the respondent regarding the maintainability of the present appeal against 93 Bills of Entry, by which the importer/respondent had imported the impugned consignments. Here, it is pertinent to consider the relevant Rule 6(A) of the CESTAT Procedure Rules, 1982, which is reproduced herein below: "RULE 6A. The number of appeals to be filed - Notwithstanding the number of show cause notices, price lists , classification lists, bills of entry, shipping bills, refund claims/demands, letters or declarations dealt with in the decision or order appealed against, it shall suffice for purposes of these rules ....