Dismissed
Commissioner of Customs Ludhiana-C v. M/s. Engineers Trio
CESTATC/60026/2025
Case brief
AI extract
What is this about?
Customs Appeal dismissed on merits as the duty involved is below the threshold limit for appeal enforcement under CBIC Circular F.No.390/Misc/30/2023-JC, prioritizing the department as the appellant to withdraw the appeal.
What did the court decide?
Present appeal of the Revenue dismissed under Litigation Policy without going into merits due to amount involved being below threshold.