Commissioner Of Customs (Import), ... vs Shivam Fashions

Customs Excise and Service Tax Appellate Tribunal8 July 2015

CitationAppeal No. C/149/2009-Mum

Ratio decidendi

The rule this decision rests on

The Tribunal's dismissal rests on the following principle: where the amount of duty or demand involved in an appeal is below the monetary limit prescribed by the Board's circular for filing appeals before the Tribunal, the appeal is not maintainable before the Tribunal and is to be dismissed, the question raised being left open for decision in an appropriate manner.

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.Appeal No. C/149/2009-Mum

(Arising out of Order-in-Appeal No.376(ADC/GR.V A)/2008(JNCH) passed by the Commissioner of Customs & Central Excise )

For approval and signature: Honble Mr. P.S.Pruthi, Member (Technical)

Honble Mr. Ramesh Nair, Member (Judicial)

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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 : No 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?

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Commissioner of Customs (Import), Nhava Sheva :

Appellant

Shivam Fashions :

Respondent

Appearance

Shri M.K. Mall, Assistant Commissioner (A.R.) for Appellant

None (A.R) for respondent

CORAM:

Mr. P.S.Pruthi, Member (Technical) Mr. Ramesh Nair (Judicial)

Date of hearing : 08/07/2015 Date of decision : 08/07/2015

ORDER NO.

Per : P.S. Pruthi

This appeal is filed by the revenue.

2. After hearing the departmental Representative and perusal of records, we find that the amount involved in this case is less than Rs. Five Lakhs. As per the CBEC Circular Number 390/MISC./163/2010-GC dated 27th August 2011, monetary limit of Rs. Five Lakhs is fixed for filing the appeal to the Tribunal.

3. Since the amount is less than threshold limit, we dismiss the appeal keeping the issue involved open for deciding in an appropriate manner.

4. Appeal is dismissed.

(Pronounced in court)

(Ramesh Nair) Member (Judicial)

(P.S.Pruthi) Member (Technical)

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