2024 (12) TMI 300

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.... DSGI with Ms. K. Gurung, Adv For the Re spondents : Mr. S . K. Verma, Adv 1. The point of maintainability of this appeal was argued and heard out today. 2. Mr. S.K. Verma, learned counsel appearing for the respondents placed the Circular:390/Misc./30/2023-JC dated 2nd November, 2023 published by the Central Board of Indirect Taxes and Customs, New Delhi, Ministry of Finance (Department of Re....

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....h 2. Adverse judgments relating to the following should be contested irrespective of the amount involved: a) Where the constitutional validity of the provisions of an Act or Rule is under challenge; (b) Where Notification/Instruction/Order or Circular has been held illegal or ultra vires; (c) Classification and refund issues which are of legal and/or recurring nature. 3. Withdrawal ....

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.... of gold strips "transformed from the smuggle foreign origin gold biscuits having total weight of 4956.41 grams valued at Rs. 1,59,15,033/- by the original adjudicating authority was ordered. An appeal was preferred against this order to the Commissioner (Appeals) who by his order dated 9th December, 2021 upheld the order-in-original. Thereafter, the respondents approached the Customs, Excise and ....

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....rpose of the Circular is very plain. Where realisation of duty and other levies are involved, the Government would only challenge any adverse order, if on success in the proceedings, it would be able to realize an amount equal to or above the threshold limit indicated in the notification. Any realization below the threshold limit did not seem to have been considered significant by the Government. ....