2025 (12) TMI 567

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....ed 02.11.2023 by which the Central Board of Indirect Taxes and Customs (CBIC) fix the monetary limit. 2. There is no duty involved in as much as the order of Commissioner (Appeals) categorically mentions that no duty to be paid at the time redeem the goods on payment of fine. In the present case duty element in dispute is Nil. Learned Commissioner (Appeals) ordered for facility to redeem the goods on payment of redemption fine of Rs. 4,70,000/- which is much below the monetary limit. Penalty imposed is Rs. 50,000/- which is far below the monetary limit. Even when fine and penalty are clubbed together as prescribed in the clarification the amount works out 5,20,000/- which is not even 10% of the monetary limit. 3. Whereas, Learned AR s....

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....e time of filing the appeal is a different thing, and sending a notice by the registry is a different thing. 8. The Circular 390/Misc./30/2023-JC dated 02.11.2023 published by Central Board of Indirect Taxes and Customs, New Delhi, Ministry of Finance (Department of Revenue), Government of India as thus. 3. The notification is set out below: "Subject: Reduction of Government litigation. Providing monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court" In exercise of 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 Tax....