Dismissed
Kolkata(port) v. Sigma Power Product Pvt. Ltd.
CESTATC/76518/2018
Case brief
AI extract
What is this about?
The Tribunal dismissed several Customs Appeals by the Collector, as they arose from orders demanding amounts below Rs. 50 Lakhs. Citing a specific Board Instruction, the Tribunal held the Department cannot file such appeals, leading to the dismissal of the matter for the impugned orders. No relief was granted as the appeals were filed by the wrong party.
What did the court decide?
The appeals filed by the Revenue/Appellants were dismissed as they violated the monetary limit specified in the Board Instruction.