2024 (11) TMI 1512

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....Abraham Joseph Markos, Isaac Thomas(K/571/2014), Sharad Joseph Kodanthara (K/001677/2018), Alexander Joseph Markos(K/001270/2018), Joseph Kodianthara (Sr.)(J-381). JUDGMENT SATHISH NINAN, J. This appeal is preferred by the Department, challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, which set aside the confiscation and penalty imposed by the original author....

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....e and penalty is in dispute, taken together, exceed the prescribed monetary limit then the matter should be litigated further." Therefore, as per the instructions as above, an appeal is liable to be filed only in cases where the redemption fine exceeds the monetary limits prescribed. The respondent has placed before the Court, Instruction F.No.390/Misc./163/2010-JC, dated 01.01.2016, clarifying....

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.... the powers conferred by Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F.No.390/Misc./163/2010-JC dated 17.08.2011, the Central Board of Indirect Taxes & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the CESTAT, High Court....." 6. The value of the recovered arti....

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....a prohibited good under the Act. Section enables payment of redemption fine as an option in lieu of confiscation, to redeem the goods confiscated. The redemption fine cannot be more than the market price of the goods. The circulars referred to above mention the reason for fixing such a monetary limit as "Reduction of Government Litigation." 8. The Apex Court in Commissioner of Customs, Amritsar....