The Tribunal dismissed the Customs Appeals by the Revenue Commissioner. The decision relied on a Board Instruction preventing the Department from filing appeals where the demand involved is less than Rs. 50 Lakhs.
Appeals filed by the Revenue are dismissed due to the demand being below the statutory monetary limit of Rs. 50 Lakhs.
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.
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Customs Appeal No. 75935 of 2023
(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AKR/930-935/2020 dated 23.12.2020 passed by Commissioner of Customs (Appeals), Kolkata.)
Commr. of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s. Asian Diesel Spares
(10, Biplabi Rash Behari Basu Road, Kolkata-700001)
Respondent
With
Customs Appeal No. 75936 of 2023
(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AKR/930-935/2020 dated 23.12.2020 passed by Commissioner of Customs (Appeals), Kolkata.)
Commr. of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s. Asian Diesel Spares
(10, Biplabi Rash Behari Basu Road, Kolkata-700001)
Respondent
APPEARANCE :
Mr. S. Debnath, Authorized Representative for the Appellant None for the Respondent
CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)
FINAL ORDER NO.-76661-76662/2024
Date of Hearing : 14 August 2024 Date of Decision : 14 August 2024
ORDER
present case is below Rs.50.00 Lakhs. Vide Board’s Instruction under F. No. 390/Misc./30/2023-JC dated 02.11.2023 has specified the
2
Customs Appeal Nos. 75935 & 75936 of 2023
monetary limits and it has been notified that the Department shall not file Appeal before the Tribunal, if the amount of demand is less than Rs.50 Lakhs in the impugned order. Accordingly, the present Appeals filed by the Revenue are dismissed.
(Dictated and pronounced in the open court.)
Sd/-
(R. Muralidhar) Member (Judicial)
Sd/(Rajeev Tandon) Member (Technical)
T. K.
1 issue framed by the court
Whether Customs Appeals can be maintained when the demand is below Rs. 50 Lakhs.
Commr. of Customs (Port), Kolkata
M/s. Asian Diesel Spares
R. Muralidhar
Rajeev Tandon
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
