Customs Appeal No. 86391 of 2021 dismissed on Litigation Policy for penalty of Rs. 2,00,000 below...
Appeal dismissed under the Litigation Policy of the Government.
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.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Appeal No. 86391 of 2021
(Arising out of Order-in-Original CAO No. CC-VA/39/2020-21 Adj. (I) ACC dated 19.02.2021 passed by the Commissioner of Customs (Import), ACC Mumbai)
Commissioner of Customs (Import), .… Appellant Mumbai Air Cargo
Air Cargo Complex, Sahar Andheri (E), Mumbai – 400 009.
Versus
M/s Watson Pharma Pvt. Ltd. …. Respondent
Plot No. A-3 to A-6, Verna Indl. Estate, Phase 1A, Verna, Goa – 403 7022.
Appearance:
Shri Mahesh Patil, Authorized Representative for the Appellant
None for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85656/2026
Date of Hearing: 23.03.2026 Date of Decision: 23.03.2026
PER: S.K. MOHANTY
Heard both sides and perused the case records.
2
C/86391/2021
dated 02.11.2023, the threshold monetary limit of Rs. 50 lakhs has been prescribed, below which the appeal shall not be filed before the CESTAT. Though at paragraph 2 in the said instructions dated 02.11.2023, there is specific mention of agitating the matter before the Appellate Forum, irrespective of the involvement of the amount on certain issues, but the issue categorized therein are not confirming to the present appeal filed by the Revenue inasmuch as non-invocation of Section 111(d) of the Customs Act, 1962, non-imposition of penalty on the respondent under Section 112(a) ibid and non-imposition of redemption fine under Section 125 ibid is the subject matter of present dispute. Hence, the appeal can be disposed of in terms of the litigation policy formulated by the Government.
(Dictated and pronounced in open court)
(S.K. MOHANTY) MEMBER (JUDICIAL)
(M.M. PARTHIBAN) MEMBER (TECHNICAL)
Sinha
2 issues framed by the court
Whether an appeal filed by the Revenue against a penalty of Rs. 2,00,000 is maintainable before the Tribunal given the prescribed monetary threshold.
Whether the relevant CBIC instructions regarding the dismissal of revenue appeals fall within the scope of the current case.
Commissioner of Customs (Import), Mumbai Air Cargo
M/s Watson Pharma Pvt. Ltd.
S.K. MOHANTY
M.M. PARTHIBAN
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
