Appeals by the Collector of Customs challenging an order-in-appeal were dismissed by the Tribunal. The court applied the Central Board's Litigation Policy Circular, noting the total claimed amount of approximately Rs. 1.49 lakhs fell under the exclusion clause.
Revenue's appeals dismissed under Central Board Litigation Policy Circular exception for small claims.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
C/20989 to 20992/2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 20989 of 2017
(Arising out of Order-in-Appeal No.69 to 72/2017 dated 15.03.2017 passed by the Commissioner of Customs(Appeals), Bangalore)
Commissioner of Customs,
New Customs House, Panambur, Mangaluru.
Appellant(s)
VERSUS
M/s. Mohiudeen Saw Mills,
Thumbay, Mangaluru – 574 170.
Respondent(s)
WITH
i. Customs Appeal No. 20990 of 2017 (Commissioner of Customs Vs. Mohiudeen Saw Mills)
ii. Customs Appeal No. 20991 of 2017 (Commissioner of Customs Vs. Mohiudeen Saw Mills)
iii. Customs Appeal No. 20992 of 2017 (Commissioner of Customs Vs. Mohiudeen Saw Mills)
(Arising out of Order-in-Appeal No.69 to 72/2017 dated 15.03.2017 passed by the Commissioner of Customs(Appeals), Bangalore)
APPEARANCE:
Mr. Maneesh Akhoury, Asst. Commissioner(AR) for the appellant
Ms. Rukmani Menon, Advocate for the Respondent
CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS R BHAGYA DEVI, MEMBER (TECHNICAL)
Final Order No. 20699-20672 /2024
DATE OF HEARING: 22.08.2024 DATE OF DECISION: 22.08.2024
Page 1 of 2
C/20989 to 20992/2017
PER : DR. D.M. MISRA
The Revenue has filed the present appeal challenging the Order-in-Appeal No.69 to 72/2017 dated 15.03.2017 passed by the Commissioner of Customs(Appeals), Bangalore)
(Order dictated in open court)
(D.M. MISRA) MEMBER (JUDICIAL)
(R BHAGYA DEVI) MEMBER (TECHNICAL)
Raja…
Page 2 of 2
Commissioner of Customs
M/s. Mohiudeen Saw Mills
DR. D.M. MISRA
MRS R BHAGYA DEVI
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
