2025 (11) TMI 1218

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....pondent : Shri A. Rangadham, Authorized Representative ORDER:- Learned Counsel for the respondents submitted preliminary objection that expect Appeal No. C/30189/2025 other appeals are not maintainable on monetary ground. 2. Learned Counsel for the respondents submitted that there is a monetary limit for filing to the appeal before CESTAT. No appeal be filed before CESTAT in which amount is not involved up to 50 lakhs. Learned Counsel for the respondents cited circular F. No. 390/Misc/30/2023-JC dated 02.11.2023 in which the Central Board of Indirect Taxes and Customs(CBIC) fix the monetary limit below which shall not be filed in the CESTAT, which is up to 50 lakhs. Learned Counsel for the respondents also cited Board instructions ....

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....goods and penalty has mentioned as thus: S. No. Appeal No Name of the Appellant Qty of goods confiscate (gms) Value of goods confiscated as per SCN (Rs) Penalty imposed by the Original Authority 1 C/30189/2025 Amartaluru Venkata Sumanth 2189 gms of 24K & 123 gms of 22K gold jewellery 1,12,49,271/- + 6,58,881/- 30,00,000/- 2 C/30191/2025 Atul Jain (M/s Sheeyans Gold) 423 gms of 22K gold jewellery 22,65,909/- 1,50,000/- 3 C/30192/2025 Mahaveer Jain (M/s CV Jewellers) 321 gms of 22K gold jewellery 17,19,520/- 1,00,000/- 4 C/30194/2025 MMishrimal Jain (M/s RB Gold) 424 gms of 22K gold jewellery 22,71,266/- 1,50,000/- 5 C/30195/2025 Marisetty Naras....

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.... be subjected to the threshold limit prescribed. To illustrate, if the Tribunal passes one Composite order disposing of more than one appeal filed before it, and if the Department being aggrieved is required to file more than one appeal against the said Tribunal order, then each appeal shall be subjected to the monetary limit prescribed. There is no change in the monetary limits prescribed by the Board". 9. As per above instruction an every appeal would be a case and should be subjected to the threshold. Even, in the Show Cause Notice para no. 30 specifically asked to extent about recovery from them. 10. Hon'ble Allahabad High Court in the case of Commissioner of Customs vs Disha Tulsiani, Ashok Kumar Tahlani, Disha Tulsiani,....

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....casion survives for this Court to allow the revenue the luxury of maintaining the present litigation against its own stated litigation policy. For the above reason, the present appeal and the connected appeal are dismissed being below monetary limit. No order as to costs". 11. Learned Counsel for the respondent also relied on Supreme Court decision in the case of Commissioner of Customs (Merits) Mumbai Vs Novateur Electrical Digital Systems pvt Ltd., supra, in which para no. 2 is more relevant for disposal of this objection which is as thus: "Taking in to consideration the averments made in the application for dismissal of appeal(s) filed by the respondent herein, it appears that the tax effect of the subject matter of ....