2024 (12) TMI 300

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....For the Appellant : Dr. N. Mozika, 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,....

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.... 2. HIGH COURTS Rs. 1 Crore 3. CESTAT Rs. 50 Lakh 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) Class....

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.... the order-in-original dated 16th March, 2021 wherein inter alia, absolute confiscation of 90 pieces 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....

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....eal was not maintainable or was incompetent under the said Circular. 9. First of all, the intent and purpose 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 ....