2026 (3) TMI 768

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.... The Officials of the Directorate of Revenue Intelligence (for short 'the D.R.I. Officers'), based on a tip, intercepted a bus at Venkatachalam Toll Plaza in Nellore District. In the course of a search, made on the passengers, gold was seized from three persons, namely Sri A. Praveen Kumar, Sri T. Prasannanjaneyulu and Sri Kranti Kumar. Proceedings were initiated, against these three persons, and also against another five persons, for violation of the provisions of Customs Act, 1962. These proceedings were initiated on the ground that these three persons were found to be in possession of gold bullion, which had been imported without payment of customs duty, and that the other five persons were also linked to these seizures. The Additional ....

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....23. In these instructions it was stipulated that no appeal which did not cross, the monetary limit of Rs. 1,00,00,000/- should be filed before the High Court. Learned counsel would also draw the attention of this Court to instructions, dated 26.12.2014, in which the word "case" was explained in the following terms: "The Instructions mentioned above used the word "case". However, the same was not defined. The term "case" needs to be interpreted in the context of National Litigation Policy which aims at reduction of litigation. In respect of a composite order which disposes of more than one appeal/SCN and the Department contemplates filing of appeal, every appeal would be a "case" and should be subjected to the threshold limit prescr....