Appeal held not maintainable under Instruction dated 02.11.2023: 'smuggled goods' not an exception to Rs.1 crore threshold

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....The HC dismissed the appeal as not maintainable, holding that the Instruction dated 02.11.2023 permits appeals irrespective of the monetary threshold only where one of three conditions is satisfied-challenge to constitutional validity, judicial declaration of illegality of a Notification/Instruction/Order/Circular, or legal/recurring classification and refund issues-and that "smuggled goods" is not one of those exceptions. The court rejected judicially reading "smuggled goods" into the Instruction, finding the text clear and unambiguous. Even assuming smuggling were includable, the CESTAT had determined the gold was not shown to be smuggled and the total amount including penalty (below Rs.1 crore) fell short of the threshold; accordingly the appeal was dismissed as not maintainable.....