2025 (3) TMI 1206

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....karsh Srivastava, Standing Counsel. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present appeal has been filed by the Appellant under Section 130 of the Customs Act, 1962 seeking to set aside the order dated 8th November 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter, 'CESTAT'), Principal Bench at New Delhi. 3. It ....

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....Petitioner relies upon the order dated 14th November 2024 in Customs Appeal No. 41243/ 2015 passed by CESTAT, Chennai wherein the same product was involved i.e., PVC Resin Grade SP 660 (Suspension Grade) and the CESTAT, Chennai had refused to entertain the matter and had disposed it on the ground of monetary value. The relevant portion of the said order reads as under: "Order dictated in court. ....