2024 (11) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n respect of the assessment of 13 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 Goel Overseas had imported Aluminum Scrap of various grades vide impugned 13 Bills of Entry at ICD Panchi Gujara, Gannaur, Sonepat, Haryana. The said Bills of Entry were assessed at enhanced value which was accepted by the importer/assessee/respondent. However, later on, the importer filed appeals before the Commissioner of Customs (Appeals) against the assessment of 13 Bills of Entry with enhanced value. The learned Commissioner (Appeals) vide the impugned order allowed the appeal filed by the importer/assessee against the assessment and set aside the enhanced value ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tary 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 relied upon the following case-laws: * Commissioner of CGST & CE, Jammu vs. M/s Narbada Industries - CEA No. 10 of 2020, order passed by the High Court of Jammu & Kashmir on 23.05.2022 * CMR Nikkie India Pvt Ltd vs. Commissioner of Customs, Ahmedabad - 2021 (6) TMI 270 CESTAT Ahmedabad * Ekantika Copiers (P) Ltd vs. Collector of Central Excise - 1991 (3) TMI 164 CEGAT New Delhi (LB of 5 Judges) 4.3 He further submits that the department is wrongly justifying the maintainability of the present appeals by relying upon the Interim/Miscellaneous Order passed by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lls 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 that the appellant files one Memorandum of Appeal against the order or decision of the authority below, along with such number of copies thereof as provided in rule 9" Explanation - (1) In a case where the impugned order-in-appeal has been passed with reference to more than one orders-in-original, the Memoranda of Appeal filed as per Rules 6 shall be as many as the number of the orders-in-original to which the case relates in so far as the appellant is concerned. (2) In case an impugned order is in respect of more than one person, each aggrieved person will be r....