Dismissed
Delhi-iii v. Ms Vsm Impex Pvt. Ltd.
CESTATC/60688/2019
Case brief
AI extract
What is this about?
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Bench, dismissed the Revenue's appeal without examining merits on the ground that the duty amount involved was below the threshold limit prescribed by CBIC Circular F.No.390/Misc/30/2023-JC, which mandates withdrawal of appeals by the department when dues are less than Rs. 50 lakhs.
What did the court decide?
The appeal was dismissed under Litigation Policy without adjudication on merits due to the duty amount being below the prescribed threshold of Rs. 50 lakhs.