The Customs, Excise & Service Tax Appellate Tribunal, Kolkata Bench dismissed the revenue appeal as it was filed in violation of the Board's Instruction prohibiting appeals where the demand is less than Rs.50 Lakhs.
The appeal filed by the Revenue is dismissed.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Customs Appeal No. 78679 of 2018
(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/AA/1192/2018 Dated 02.07.2018 Passed by Commissioner of Customs (Appeals), Kolkata)
Commr. of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
Appellant
VERSUS
M/s. Vos Technologies (India) Pvt. Ltd.
(44, Nishant Kunj, Pritam Para, Delhi-110034)
Respondent
APPEARANCE :
Mr. S. Debnath, Authorized Representative for the Appellant Mr. S. C. Ratho, Consultant for the Respondent
CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)
FINAL ORDER NO.76953/2024
Date of Hearing : 06 September 2024 Date of Decision : : 06 September 2024
ORDER
Mr. S. Debnath, Authorized Representative has appeared on behalf of the Appellant Revenue and Mr. S. C. Ratho, Consultant has appeared on behalf of the Respondent. 2. On perusal of records, we find that the amount involved in the 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 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 Appeal filed by the Revenue is dismissed.
(Dictated and pronounced in the open court.)
Sd/-
(R. Muralidhar) Member (Judicial)
Sd/(Rajeev Tandon) Member (Technical)
Pooja
1 issue framed by the court
Whether the Tribunal has jurisdiction to hear an appeal where the amount of demand is less than Rs.50 Lakhs under the Board's Instruction dated 02.11.2023.
1 provisions across 1 enactments
Commr. of Customs (Port), Kolkata
M/s. Vos Technologies (India) Pvt. Ltd.
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
