Commissioner Of Customs (Export), ... vs M/S. Canlinx Logistics (I) Pvt Ltd

Customs Excise and Service Tax Appellate Tribunal3 August 2015

CitationAPPEAL NO. C/89322/14

Ratio decidendi

The rule this decision rests on

The Revenue's appeal is not maintainable where the amount involved is less than Rs. 5 lakhs, because the Government Litigation Policy (F. No. 390/MISC/163/2010/JC dated 17/8/2011) bars the Revenue from filing appeals against orders of the Commissioner (Appeals) in such cases, and that bar is reinforced by the High Court decisions cited in the order; accordingly, the appeal is dismissed without examination of the merits.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO. IIAPPEAL NO. C/89322/14

[Arising out of Order-in- Appeal No. 2643(D Node ECU)/2014(JNCH)/EXP-134 dtd. 26/3/2014 passed by the Commissioner of Customs(Appeals), Mumbai-II]

For approval and signature:

Honble Mr Ramesh Nair, Member(Judicial)

=======================================================

1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :

CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : seen of the Order?

4. Whether Order is to be circulated to the Departmental: Yes authorities?

=======================================================

Commissioner of Customs (Export), Mumbai Zone-II :

Appellants

M/s. Canlinx Logistics (I) Pvt Ltd. :

Respondent

Appearance

Shri. D.K. Sinha, Commissioner(A.R.) for the Appellants Shri. Rudnesh Kumar Tomar, Advocate for the Respondent

CORAM:

Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 3/8/2015 Date of decision: 3/8/2015 ORDER NO.

Per : Ramesh Nair

This Appeal filed by the Revenue. The amount involving in this case is less than Rs. Five Lakhs. In terms of Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17/8/2011 Revenue is not supposed to file appeal against order of the Commissioner(Appeals) if amount involved is less than Rs. 5 lakhs. This Government Policy was further reinforced by the Honble High Court of Karnataka judgment in the case of Commissioner of C. Ex., Bangalore-III V/s. Presscom Products [2011(268) E.L.T. 344(Kar)] and Honble High Court Gujarat judgments- Commissioner of C. Ex. & Cus., Surat-I V/s. Shreenath Fabrics [2014 (303) E.L.T. 540(Guj)] and Commr. of C.Ex. & Cus., Vadodara-I V/s. Pharmanza Herbal Pvt. Ltd[2014(306)E.L.T. 153(Guj)] .

2. In view of the above settled legal position the present appeal involving amount less than threshold limit of Rs. 5 lakhs is not maintainable and same is dismissed without going into merit of the case.

(Dictated in court)

Ramesh Nair Member (Judicial) sk

2 C/89322/14

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