Cc Airport Ch - I v. Afrin Express Courier Service
Case brief
What is this about?
In an appeal filed by the Customs Commissioner, the tribunal dismissed the matter. It held that the disputed demand was below the monetary limit prescribed by CBIC instructions, rendering the appeal non-maintainable on monetary grounds.
What did the court decide?
The appeal filed by the Revenue is dismissed on monetary grounds as the disputed demand is less than the fixed limit.